| SIGNIFICANT ACCOUNTING POLICIES (Policies) | 6 Months Ended | 12 Months Ended |
| Jun. 30, 2020 | Dec. 31, 2020 |
| Principles of consolidation | | Principles
of Consolidation The accompanying
consolidated financial statements include the accounts of SharpLink, which is developing the lead generation software for online
sports gambling sites, and its wholly owned subsidiary, STI, which operates the SaaS and software licensing business. All significant
inter-company balances and transactions have been eliminated in consolidation. |
| Impairment of long-lived assets | | Long-Lived
Assets The Company
reviews the carrying value of its equipment and intangible assets for impairment whenever events and circumstances indicate that
the carrying value of an asset may not be recoverable from the estimate future cash flows expected to result from its use and
eventual disposition. In cases where undiscounted cash flows are less than the carrying value, an impairment loss is recognized
equal to an amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing
this assessment include current operating results, trends and prospects, the manner in which the property is used, and the effects
of obsolescence, demand, competition, and other economic factors. Based on this assessment there was no triggering events to assess
for impairment for the years ended December 31, 2020 and 2019. |
| Goodwill | | Goodwill The Company
records goodwill when consideration paid in an acquisition exceeds the fair value of the net tangible assets and the identified
intangible assets acquired. Goodwill is not amortized, but rather is tested for impairment annually or more frequently if facts
and circumstances warrant a review. The Company has determined that there are two reporting units for the purpose of goodwill
impairment tests, though only one reporting unit contains goodwill. For purposes
of assessing the impairment of goodwill, the Company annually, at its fiscal year end, estimates the fair value of the reporting
unit and compares this amount to the carrying value of the reporting unit. The Company determines the fair value of its reporting
units by utilizing market multiples from guideline public companies and other factors that it believes marketplace participants
would utilize. If the Company determines that the carrying value of the reporting unit exceeds its fair value, an impairment charge
is recognized in the amount by which the carrying amount of the asset exceeds its fair value. As of December 31, 2020 and 2019,
the Company completed its annual impairment test of goodwill. Based upon that evaluation, the Company determined that its goodwill
was not impaired. |
| Revenue recognition | | Revenue
Recognition The Company
enters into contracts for the development, hosting, operations, maintenance, and service of games and contests that are hosted
by the Company and accessed through the customer's website or other electronic media. This generally results in revenue from developing,
hosting, and maintaining software for customers (cloud-hosted SaaS) or licensing revenue for the development of software. The Company
follows a five-step model to assess each sale to a customer; identify the legally binding contract, identify the performance obligations,
determine the transaction price, allocate the transaction price, and determine whether revenue will be recognized at a point in
time or over time. Revenue
is recognized upon transfer of control of promised products or services (i.e., performance obligations) to customers in an amount
that reflects the consideration to which the Company expects to be entitled in exchange for promised goods or services. The Company's
performance obligations are satisfied either over time (for cloud-hosted SaaS) or at a point in time (for software licenses),
see Note 2. Other items
relating to charges collected from customers include reimbursable expenses. Charges collected from customers as part of the Company's
sales transactions are included in revenues and the associated costs are included in cost of revenues. |
| Income taxes | | Income
Taxes The Company
accounts for income taxes in accordance with ASC Topic, Income Taxes, The Company
uses a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position
taken or expected to be taken in a tax return. A tax position is recognized when it is more likely than not that the tax position
will be sustained upon examination, including resolution of any related appeals or litigation processes. A tax position that meets
the more-likely-than-not recognition threshold is measured at the largest amount of benefit that is greater than 50% likely of
being realized upon ultimate settlement with a taxing authority. The standard also provides guidance on derecognition of tax benefits,
classification on the balance sheet, interest and penalties, accounting in interim periods, disclosure and transition. In December
2019, the FASB issued ASU 2019-12, Income Taxes Simplifying the Accounting for Income Taxes Income Taxes |
| Concentrations of credit risk | | Concentrations
of Credit Risk The Company
maintains its cash accounts in financial institutions, the balances of which are periodically in excess of federally insured limits. |
| Earnings Per Share, Policy [Policy Text Block] | | Net loss
per share Basic net
loss per share is calculated by dividing net loss available to common stockholders adjusted for preferred stock discount accretion
and dividends accrued on preferred stock by the weighted-average number of common shares outstanding during the period excluding
the effects of any potentially dilutive securities. Diluted net loss per share is computed similar to basic loss per share, except
that the denominator is increased to include the number of additional common shares that would have been outstanding if potential
common shares had been issued if such additional common shares were dilutive. Since the Company had net losses for all the periods
presented, basic and diluted loss per share are the same, and additional potential common shares have been excluded, as their
effect would be anti-dilutive. |
| Impact of recently issued accounting standards | | Recently
Issued Accounting Pronouncements Not Yet Adopted Financial
Instruments – Credit Losses In June
2016, the FASB issued ASC 326, Financial Instruments – Credit Losses Measurements of Credit Losses
on Financial Instruments |
| Mer Telemanagement Solutions Ltd [Member] | | |
| Use of estimates | Use of Estimates The preparation of the interim consolidated financial
statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions. The Company's management believes
that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made. These estimates,
judgments and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities
as of the dates of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results
could differ from those estimates. The novel coronavirus ("COVID-19") pandemic has created, and may continue to create,
significant uncertainty in macroeconomic conditions, and the extent of its impact on the Company's operational and financial performance
will depend on certain developments, including the duration and spread of the outbreak and the impact on the Company's customers and its
sales cycles. The Company considered the impact of COVID-19 on the estimates and assumptions and determined that there were no material
adverse impacts on the interim consolidated financial statements for the period ended June 30, 2021. As events continue to evolve
and additional information becomes available, the Company's estimates and assumptions may change materially in future periods. | a. Use
of estimates The
preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions
that affect the amounts reported in the financial statements and accompanying notes. The Company's management believes that
the estimates, judgments and assumptions used are reasonable based upon information available at the time they were made. These
estimates, judgments and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent
assets and liabilities at the dates of the financial statements, and the reported amounts of revenue and expenses during the
reporting period. Actual results could differ from those estimates. On
an ongoing basis, the Company's management evaluates estimates, including those related to goodwill, tax assets and liabilities,
fair values of stock-based awards, allowance for credit losses. Such estimates are based on historical experience and on various
other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying
values of assets and liabilities. |
| Foreign Currency Transactions and Translations Policy [Policy Text Block] | | A
majority of the revenues of the Group are denominated in U.S. dollars ("dollar" or "dollars"). The dollar is the primary currency
of the economic environment in which the Group operates. Thus, the functional and reporting currency of the Group is the dollar.
Accordingly, monetary accounts maintained in currencies other than the dollar are re-measured into dollars in accordance with
Accounting Standards Codification ("ASC") No. 830, "Foreign Currency Matters". Changes in currency exchange rates between the
Company's functional currency and the currency in which a transaction is denominated are included in the Company's results
of operations as finance income (expenses), net in the period in which the currency exchange rates change. |
| Principles of consolidation | | c. Principles
of consolidation The
consolidated financial statements include the accounts of the Group. Intercompany transactions and balances, including profits
from intercompany sales not yet realized outside the Group, have been eliminated upon consolidation. |
| Cash equivalents | | d. Cash
equivalents Cash
equivalents are short-term unrestricted highly liquid investments that are readily convertible to cash with original maturities
of three months or less, at acquisition. |
| Restricted cash | | e. Restricted
cash Restricted
cash is a deposit account which is held by the Company on behalf of Company's customers. |
| Property and equipment, net | | f. Property
and equipment, net Property
and equipment are measured at cost, including directly attributable costs, less accumulated depreciation and accumulated impairment
losses. Depreciation is calculated on a straight-line basis over the useful life of the assets at annual rates as follows:
Schedule of Property and Equipment, Depreciation Rates
%
Computers
and peripheral equipment 33
Office
furniture and equipment 3 20 7
Leasehold
improvements Over
the shorter of the lease term or useful economic life |
| Impairment of long-lived assets | | g. Impairment
of long-lived assets The
Company's long-lived assets (assets group) to be held or used, including property and equipment, and certain identifiable intangibles
are reviewed for impairment in accordance with ASC 360, "Property, Plant and Equipment" ("ASC 360"), whenever events or changes
in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability
of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash
flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized
is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. |
| Goodwill | | h. Goodwill Goodwill
and other certain purchased intangible assets have been recorded in the Company’s financial statements as a result of
acquisitions. Goodwill represents the excess of the purchase price in a business combination over the fair value of the net
tangible and intangible assets acquired. Under ASC 350, "Intangible - Goodwill and Other," ("ASC 350") goodwill is not amortized,
but rather is subject to an annual impairment test. ASC
350 requires goodwill to be tested for impairment at the reporting unit level at least annually or between annual tests in
certain circumstances and written down when impaired. Goodwill
is tested for impairment by comparing the fair value of the reporting unit with its carrying value. ASC
350 allows an entity to first assess qualitative factors to determine whether it is necessary to perform the quantitative goodwill
impairment test. If the qualitative assessment does not result in a more likely than not indication of impairment, no further
impairment testing is required. If the Company elects not to use this option, or if the Company determines that it is more
likely than not that the fair value of a reporting unit is less than its carrying value, then the Company prepares a quantitative
analysis to determine whether the carrying value of a reporting unit exceeds its estimated fair value. If the carrying value
of a reporting unit would exceed its estimated fair value, the Company would have recognizes an impairment of goodwill for
the amount of this excess, in accordance with the guidance in FASB Accounting Standards Update (“ASU”) No. 2017-04,
Intangibles - Goodwill and Other (Topic 350), Simplifying the test for Goodwill Impairment, which was adopted as of January
1, 2020. The
Company’s goodwill balance is only assigned to its Enterprise reporting unit. The Company performs an annual impairment
test of its reporting unit as of the 1 st 617 In
addition, as part of the Company's annual impairment test procedures, it has reassessed the results of the impairment test
performed during the second quarter of 2020 and concluded that an additional impairment is required as of December 31, 2020
at the amount of $ 1,106 The
material assumptions used for the income approach were five ( 5 25 |
| Pension and Other Postretirement Plans, Nonpension Benefits, Policy [Policy Text Block] | | 8.33 With
regards to employees in Israel that are not subject to Section 14, the Company's liability for severance pay is calculated
pursuant to the Severance Pay Law, based on the most recent salary of the relevant employees multiplied by the number of years
of employment as of the balance sheet date. These employees are entitled to one-month salary for each year of employment or
a portion thereof. The Company's liability for these employees is fully provided for via monthly deposits with severance pay
funds, insurance policies and an accrual. The value of these deposits is recorded as an asset with other assets on the Company's
balance sheet. The
deposited funds include profits accumulated up to the balance sheet date. The deposited funds may be withdrawn only upon the
fulfillment of the obligation pursuant to the Severance Pay Law or labor agreements. Severance
expense (income) for the years ended December 31, 2020 and 2019 amounted to approximately $( 525 109 |
| Revenue recognition | | j. Revenue
recognition The
Company generates revenues mainly from licensing the rights to use its software products and from providing maintenance, hosting
and managed services, support and training. Certain software licenses require significant customization. The Company sells
its products directly to end-users and indirectly through resellers and OEMs (who are considered end users). The
Company recognizes revenue under the five-step methodology required under ASC 606, “Revenue from Contracts with Customers”,
which requires the Company to identify The
Company’s primary revenue categories, related performance obligations, and associated recognition patterns are as follows: Revenue
Recognition for software license fee In
cases when the conditions require delivery, then delivery must have occurred for purposes of revenue recognition. Revenue
Recognition for managed services arrangement The
revenue from managed services arrangement is recognized over the time of the service. Revenue
Recognition for maintenance Arrangements
with multiple performance obligations - accordance
with ASC 606. The determination of SSP requires the exercise of judgement. For maintenance and support, the Company determines
the SSP based on the price at which the Company sells s renewal contract. |
| Research and development expenses | | k. Research
and development expenses Research
and development costs are charged to the consolidated statements of operation, as incurred. Expenditure on research activities,
undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognized in the statement
of operation when incurred. |
| Income taxes | | l. Income
taxes The
Company accounts for income taxes and uncertain tax positions in accordance with ASC Topic No. 740, "Income Taxes" ("ASC 740").
ASC 740 prescribes the use of the liability method, according to which deferred tax assets and liability account balances are
determined based on differences between financial reporting and tax bases of assets and liabilities and are measured using
the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Valuation allowances are
provided to reduce deferred tax assets to the amounts that are more likely-than-not to be realized. ASC
No. 740 contains a two-step approach to recognizing and measuring a liability for uncertain tax positions. The first step is
to evaluate the tax position taken or expected to be taken in a tax return by determining if the weight of available evidence
indicates that it is more likely than not that, on an evaluation of the technical merits, the tax position will be sustained
on audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit
as the largest amount that is more than 50% likely to be realized upon ultimate settlement. |
| Accounting for share-based compensation | | m. Accounting
for share-based compensation The
Company accounts for stock-based compensation in accordance with ASC 718, "Compensation-Stock Compensation" ("ASC 718"). ASC
718 requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing
model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite
service period in the Company's consolidated statement of income (loss). The
Company recognizes compensation expenses for the value of its awards, based on the straight-line method over the requisite
service period of each of the awards. The
Company selected the Black-Scholes-Merton option pricing model as the most appropriate fair-value method for its stock-option
compensation awards and values restricted stock units based on the market value of the underlying shares at the date of grant. No
options were granted in 2020 and 2019. |
| Concentrations of credit risk | | n. Concentrations
of credit risk Financial
instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents,
restricted cash, trade receivables and other account receivable. Cash,
cash equivalents and restricted cash are deposited with major banks in Israel, Hong Kong and the United States. Such deposits
in the United States may be in excess of insured limits and are not insured in other jurisdictions. Management believes that
the financial institutions that hold the Company's investments are institutions with high credit standing, and accordingly,
minimal credit risk exists with respect to these investments. The
Company's customers are located mainly in the United States. The Company performs ongoing credit evaluations of its customers.
In certain circumstances, the Company may require letters of credit, other collateral or additional guarantees. The
Company establishes an allowance for credit losses based on historical experience, credit
quality, the age of the accounts receivable balances and current economic conditions that
may affect a customer's ability to pay. Allowance for credit losses as of December 31, 2019
and 2020, amounted to $ 69 75 The
allowance for credit losses is determined with respect to specific debts that are doubtful
of collection according to management estimates. The
Company has no off-balance-sheet concentrations of credit risk. |
| Earnings Per Share, Policy [Policy Text Block] | | Basic
net earnings (loss) per share are computed based on the weighted average number of Ordinary and Preferred shares outstanding
during each year. Diluted net earnings (loss) per share is computed based on the weighted average number of Ordinary and Preferred
shares outstanding during each year, plus dilutive potential Ordinary shares considered outstanding during the year, in accordance
with ASC No.260, "Earnings Per Share". Preferred
shares have been included together with the Ordinary shares as a component of both basic and dilutive earnings (loss) per share
as these securities participate equally with the Ordinary shares in the profits, losses and liquidation values. No
options have been included in the calculation of the diluted net earnings per share due to the Company’s losses during
all the years presented. |
| Derivatives instruments | | p. Derivatives
instruments ASC
No. 815, "Derivatives and Hedging"("ASC 815"), as amended, requires the Company to recognize
all derivatives on the balance sheet at fair value. The Company entered into put and call option contracts to hedge certain
transactions denominated in foreign currencies. The purpose of the Company's foreign currency hedging activities is to protect
the Company from risk that the eventual dollar cash flows from international activities will be adversely affected by changes
in the exchange rates. The Company's put option contracts did not qualify as hedging instruments under ASC 815. Changes
in the fair value of put option contracts are reflected in the consolidated statements of operations as financial income or
expense, when they occur. During
2020, 2019 and 2018, the Company entered into forward, call and put option contracts in the aggregate notional amounts of $ 1,193 2,193 2,100 4 4 9 |
| Comprehensive income (loss) | | q. Comprehensive
income (loss) The
Company accounts for comprehensive income (loss) in accordance with ASC No. 220, "Comprehensive Income". This statement establishes
standards for the reporting and display of comprehensive income and its components in a full set of general purpose financial
statements. Comprehensive income (loss) generally represents all changes in shareholders' equity during the period except those
resulting from investments by, or distributions to, shareholders. The Company determined that its items of other comprehensive
income (loss) relate to unrealized gains and losses on available for sale marketable securities and changes in foreign currency
translation adjustments. |
| Treasury shares | | r. Treasury
shares Company
shares held as treasury shares are recognized at cost, and as a deduction from equity. Any gain or loss arising from a purchase,
sale, issuance or cancellation of treasury shares is recognized directly in equity. |
| Impact of recently adopted accounting standards | | s. Impact
of recently adopted accounting standards In
June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (ASU) No. 2016-13,
Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The FASB subsequently
issued amendments to ASU 2016-13, which have the same effective date and transition date of January 1, 2020. This standard
requires entities to estimate an expected lifetime credit loss on financial assets ranging from short-term trade accounts receivable
to long-term financings and report credit losses using an expected losses model rather than the incurred losses model that
was previously used, and establishes additional disclosures related to credit risks. The
Company adopted Topic 326 using the effective date of January 1, 2020, based on the composition of the Company’s trade
receivables, investment portfolio and other financial assets, current economic conditions and historical credit loss activity.
The adoption of this standard did not have a material effect on the Company’s consolidated financial statements. In
January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment.
The amended guidance simplifies the subsequent measurement of goodwill by eliminating Step 2 from the goodwill impairment test.
Under the amended guidance, an entity should perform its annual or interim goodwill impairment test by comparing the fair value
of a reporting unit with its carrying value, and an impairment charge is recognized for the amount by which the carrying value
exceeds the reporting unit’s fair value, not to exceed the total amount of goodwill allocated to that reporting unit.
Additionally, the amount of goodwill allocated to each reporting unit with a zero or negative carrying amount of net assets
should be disclosed. The Company adopted this standard prospectively effective January 1, 2020. The adoption of this standard
did not have a material impact on the Company’s consolidated financial statements. |
| Impact of recently issued accounting standards | Recently Adopted Accounting Pronouncements In December 2019, the FASB issued ASU No. 2019-12,
"Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes" ("ASU 2020-12"), which simplifies the accounting
for income taxes. ASU 2019-12 is effective for annual reporting periods, and interim periods within those years, beginning after December
15, 2020. The adoption of this standard did not have a material impact on the Company's consolidated financial statements. | t. Impact
of recently issued accounting standards In
December 2019, the FASB issued ASU No. 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes”
(“ASU 2020-12”), which simplifies the accounting for income taxes. ASU 2019-12 is effective for annual reporting
periods, and interim periods within those years, beginning after December 15, 2020. The Company is currently evaluating the
impact of the new guidance on the Company’s consolidated financial statements. |
