EMI Holding 10-Q/A 8 May 14 2013 Q3 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	9 Months Ended
	Sep. 30, 2013	Nov. 13, 2013
Document And Entity Information	'	'
Entity Registrant Name	'EMMAUS LIFE SCIENCES, INC.	'
Entity Central Index Key	'0001420031	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'true	'
Amendment Description	'	'
	This Amendment No. 1 on Form 10-Q/A (“Amendment No. 1”) amends the Quarterly Report on Form 10-Q of Emmaus Life Sciences, Inc. (“we,” “us,” “our,” and the “Company”) for the quarterly period ended September 30, 2013, as originally filed with the Securities and Exchange Commission ( the “Commission”) on November 14, 2013 (the “Original Filing”). This Amendment No. 1 amends the Original Filing to amend and restate our unaudited condensed consolidated financial statements and related disclosures for the three and nine month periods ended September 30, 2013 (the “Restatement”) and amend certain other information as indicated below. The details of the Restatement are discussed below and in Note 2 to the unaudited condensed consolidated financial statements contained in this Amendment No. 1.
	In connection with the preparation of our consolidated financial statements as of and for the fiscal year ended December 31, 2013, we reviewed the accounting treatment of warrants issued to investors in the Company’s September 2013 private placement transaction (the “2013 Private Placement”). During this review we identified errors in our accounting for the valuation of the warrants and 2013 Private Placement transaction costs that impacted our previously issued unaudited condensed consolidated financial statements for the quarterly period ended September 30, 2013 contained in the Original Filing.
	In the 2013 Private Placement, the Company issued an aggregate of 3,020,501 units for an aggregate purchase price of $7,551,253.  Each unit consisted of one share of common stock and one common stock purchase warrant. The warrants are classified as a liability-classified derivative.  In preparing the condensed consolidated financial statements contained in the Original Filing, we incorrectly allocated the value of the transaction, as well as the transactions costs, between the shares of common stock and the warrants. The correction of these errors resulted in, among other things, derivative liabilities increasing by $4.1 million and additional paid-in capital decreasing by $3.3 million as of September 30, 2013, and transaction costs increasing by $1.0 million and other income related to the change in fair value of derivative liabilities increasing by $0.2 million for the three and nine months ended September 30, 2013. The impact of these errors, which did not affect periods prior to the quarterly period ended September 30, 2013, are further detailed in Note 2 to the unaudited condensed consolidated financial statements contained in this Amendment No. 1.
	On April 11, 2014, the Audit Committee of our Board of Directors concluded that the unaudited condensed consolidated financial statements for the three and nine month periods ended September 30, 2013 contained in our Original Filing should no longer be relied upon and approved management’s recommendation that the Company restate its unaudited condensed consolidated financial statements for the three and nine month periods ended September 30, 2013 by filing an amendment to the Original Filing on this Form 10-Q/A. On April 16, 2014 the Company filed an Item 4.02 current report on Form 8-K relating to this matter.
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	26,724,057
Entity Common Stock, Par Value Per Share	$0.00	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash and cash equivalents	$5,773,184	$402,823	[1]
Accounts receivable	24,886	80,279	[1]
Inventories, net	167,764	203,389	[1]
Marketable Securities	808,794	'
Prepaid expenses and other current assets	74,510	62,833	[1]
Total Current Assets	6,849,138	749,324	[1]
PROPERTY AND EQUIPMENT, net	26,961	38,769	[1]
OTHER ASSETS	'	'
Marketable securities, long-term	925,515	561,521	[1]
Intangibles, net	1,160,714	1,321,429	[1]
Notes receivable	18,000	18,000	[1]
Deposits	53,528	195,197	[1]
Total Other Assets	2,157,757	2,096,147	[1]
Total Assets	9,033,856	2,884,240	[1]
CURRENT LIABILITIES	'	'
Accounts payable and accrued expenses	2,673,691	2,560,278	[1]
Due to related party	394,446	394,446	[1]
Dissenting stockholders payable	125,000	200,000	[1]
Notes payable, net	1,783,045	867,710	[1]
Notes payable to related parties, net	1,258,355	3,071,331	[1]
Convertible notes payable, net	4,129,959	3,986,828	[1]
Convertible notes payable to related parties, net	546,882	640,867	[1]
Total current liabilities	10,911,378	11,721,460	[1]
LONG-TERM LIABILITIES	'	'
Derivative liabilities	6,569,000	'
Notes payable	200,000	700,000	[1]
Convertible notes payable, net	3,146,560	1,106,035	[1]
Total long-term liabilities	9,915,560	1,806,035	[1]
Total Liabilities	20,826,938	13,527,495	[1]
COMMITMENTS AND CONTINGENCIES	'	'	[1]
STOCKHOLDERS' EQUITY (DEFICIT)	'	'
Preferred stock - par value $0.001 per share, 20,000,000 shares authorized, none issued and outstanding	'	'	[1]
Common stock - par value $0.001 per share, 100,000,000 shares authorized, 29,228,306 and 24,878,436 shares issued and outstanding at September 30, 2013 and December 31, 2012, respectively	29,228	24,878	[1]
Additional paid-in capital	34,238,593	25,076,813	[1]
Accumulated other comprehensive income	673,044	-12,432	[1]
Deficit accumulated during the development stage	-46,733,947	-35,732,514	[1]
Total Stockholders' Equity (Deficit)	-11,793,082	-10,643,255	[1]
Total Liabilities & Stockholders' Equity (Deficit)	$9,033,856	$2,884,240	[1]
[1]	See Note 2 to condensed consolidated financial statements.

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Condensed Consolidated Balance Sheets Parenthetical	'	'
Preferred stock, par	$0.00	$0.00	[1]
Preferred stock, shares authorized	20,000,000	20,000,000	[1]
Preferred stock, shares issued	0	0	[1]
Preferred stock, shares outstanding	0	0	[1]
Common stock, par	$0.00	$0.00	[1]
Common stock, shares authorized	100,000,000	100,000,000	[1]
Common stock, shares issued	29,228,306	24,878,436	[1]
Common stock, shares outstanding	29,228,306	24,878,436	[1]
[1]	See Note 2 to condensed consolidated financial statements.

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Unaudited) (USD $)	3 Months Ended				9 Months Ended				153 Months Ended
	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013
Condensed Consolidated Statements Of Comprehensive Loss	'		'		'		'		'
REVENUES	$66,129		$113,126	[1]	$246,897		$365,409	[1]	$1,471,071
COST OF GOODS SOLD	48,445		36,585	[1]	147,418		86,358	[1]	924,766
GROSS PROFIT	17,684		76,541	[1]	99,479		279,051	[1]	546,305
OPERATING EXPENSES	'		'		'		'		'
Research and development	490,138		780,193	[1]	1,801,399		2,209,176	[1]	11,219,839
Selling	120,647		90,341	[1]	377,335		288,794	[1]	3,278,902
General and administrative	2,506,808		1,692,004	[1]	7,338,211		5,706,108	[1]	26,021,163
Transaction costs	1,014,019		'		1,014,019		'		1,802,912
[OperatingExpenses]	4,131,612		2,562,538	[1]	10,530,964		8,204,078	[1]	42,322,816
LOSS FROM OPERATIONS	-4,113,928		-2,485,997	[1]	-10,431,485		-7,925,027	[1]	-41,776,511
OTHER INCOME (EXPENSE)	'		'		'		'		'
Gain on debt extinguishment	'		'		'		300,312	[1]	300,312
Realized loss on securities available-for-sale	'		'		'		-24,490	[1]	-24,490
Gain on derecognition of accounts payable	'		'		341,361		'		341,361
Change in fair value of derivative liabilities	291,000		'		291,000		'		291,000
Interest and other income	5,089		15,092	[1]	15,811		29,705	[1]	169,187
Interest expense	-567,491		-884,496	[1]	-1,668,501		-2,776,893	[1]	-6,459,884
[OtherNonoperatingIncomeExpense]	-271,402		-869,404	[1]	-1,020,329		-2,471,366	[1]	-5,382,514
LOSS BEFORE INCOME TAXES	-4,385,330		-3,355,401	[1]	-11,451,814		-10,396,393	[1]	-47,159,025
INCOME TAXES (BENEFIT)	-51,129		113	[1]	-450,381		5,913	[1]	-425,078
NET LOSS	-4,334,201		-3,355,514	[1]	-11,001,433		-10,402,306	[1]	-46,733,947
COMPONENTS OF OTHER COMPREHENSIVE INCOME (LOSS)	'		'		'		'		'
Unrealized holding gain (loss) on securities available-for-sale,net of tax	81,261		-59,582	[1]	719,857		-128,045	[1]	715,472
Unrealized foreign translation	-7,949		-21,269	[1]	-34,381		-55,800	[1]	-42,427
COMPREHENSIVE LOSS	($4,260,889)		($3,436,365)	[1]	($10,315,957)		($10,586,151)	[1]	($46,060,902)
NET LOSS PER COMMON SHARE	($0.16)	[2]	($0.14)	[1]	($0.43)	[2]	($0.43)	[1]	'
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING	27,066,743		24,409,360	[1]	25,694,988		24,399,390	[1]	'
[1]	See Note 2 to condensed consolidated financial statements.
[2]	Includes impact of including shares cancelled in June 2013 until all contingencies have been resolved

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (Unaudited) (USD $)		Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income	Deficit Accumulated during Development Stage	Total
Balance, beginning at Dec. 31, 2000	[1],[2]	$12,531	($2,931)	'	'	$9,600
Balance, beginning shares at Dec. 31, 2000		12,531,125	'	'	'	'
Cashless exercise of warrants, shares		413	'	'	'	'
Common stock issued, net of issuance cost		7,678	13,045,166	'	'	13,052,884
Common stock issued, shares		7,678,218	'	'	'	'
Common stock repurchased and cancelled from dissenting stockholders		-47	-199,953	'	'	-200,000
Common stock repurchased and cancelled from dissenting stockholders, shares		-47,178	'	'	'	'
Constructive distribution of retained loss to Additional Paid-in capital		'	-34,406	'	34,406	'
Conversion of notes payable to common stock		465	1,415,565	'	'	1,416,030
Conversion of notes payable to common stock, shares		464,371	'	'	'	'
Foreign currency translation effect		'	'	-2,927	'	-2,927
Beneficial conversion feature relating to convertible and promissory notes payable		'	1,469,343	'	'	1,469,343
Net loss		'	'	'	-21,618,800	-21,618,800
Proceeds from exercise of warrants		5	14,395	'	'	14,400
Proceeds from exercise of warrants, shares		4,718	'	'	'	'
Shares issued for stock option exercised		12	35,960	'	'	35,972
Shares issued for stock option exercised, shares		11,794	'	'	'	'
Shares issued to existing shell shareholders in the reorganization		3,750	-3,750	'	'	'
Shares issued to existing shell shareholders in the reorganization, shares		3,750,000	'	'	'	'
Stock options vested		'	35,196	'	'	35,196
Unrealized gain on securities		'	'	255,340	'	255,340
Warrants issued		'	2,557,923	'	'	2,557,923
Balance, ending at Dec. 31, 2011		24,394	18,332,508	252,413	-21,584,394	-2,975,079
Balance, ending shares at Dec. 31, 2011		24,393,461	'	'	'	'
Common stock issued, net of issuance cost		472	1,572,805	'	'	1,573,277
Common stock issued, shares		472,188	'	'	'	'
Foreign currency translation effect		'	'	-5,119	'	-5,119
Beneficial conversion feature relating to convertible and promissory notes payable		'	256,761	'	'	256,761
Net loss		'	'	'	-14,148,120	-14,148,120
Unrealized gain on securities		'	'	-284,216	'	-284,216
Warrants issued in conjunction with convertible note		'	175,961	'	'	175,961
Warrants issued in conjunction with promissory note		'	1,485,835	'	'	1,485,835
Discount on noninterest bearing convertible note		'	25,562	'	'	25,562
Share-based compensation		'	3,181,360	'	'	3,181,360
Stock issued as a payment of professional fee		12	46,021	'	'	46,033
Stock issued as a payment of professional fee, shares		12,787	'	'	'	'
Realized loss on securities		'	'	24,490	'	24,490
Balance, ending at Dec. 31, 2012		24,878	25,076,813	-12,432	-35,732,514	-10,643,255	[3]
Balance, ending shares at Dec. 31, 2012		24,878,436	'	'	'	'
Common stock issued, net of issuance cost		527	1,889,595	'	'	1,890,122
Common stock issued, shares		527,284	'	'	'	'
Conversion of notes payable to common stock		769	2,626,203	'	'	2,626,972
Conversion of notes payable to common stock, shares		769,245	'	'	'	'
Foreign currency translation effect		'	'	-34,381	'	-34,381
Beneficial conversion feature relating to convertible and promissory notes payable		'	396,801	'	'	396,801
Net loss		'	'	'	-11,001,433	-11,001,433
Unrealized gain on securities		'	'	719,857	'	719,857
Warrants issued in conjunction with convertible note		'	116,831	'	'	116,831
Share-based compensation		'	3,677,967	'	'	3,677,967
Stock issued as a payment of professional fee		33	118,191	'	'	118,224
Stock issued as a payment of professional fee, shares		32,840	'	'	'	'
Equity components of stocks and warrants issued for cash		3,021	586,053	'	'	589,074
Equity components of stocks and warrants issued for cash, shares		3,020,501	'	'	'	'
Loss on extinguishment of debt with related party		'	'	-249,861	'	-249,861
Balance, ending at Sep. 30, 2013		$29,228	$34,238,593	$673,044	($46,733,947)	($11,793,082)
Balance, ending shares at Sep. 30, 2013		29,228,306	'	'	'	'
[1]	Reflects recapitalization of members' equity of Emmaus Medical, LLC (425,000 pre-merger) into 12,531,125 shares of common stock of Emmaus Medical, Inc.
[2]	The stockholders' equity has been recapitalized to give effect to the share exchanged by existing stockholders pursuant to the merger agreement dated April 21, 2011, more fully discussed in the Recapitalization and change in legal status of entity footnotes to these financial statements.
[3]	See Note 2 to condensed consolidated financial statements.

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (Parenthetical)	Dec. 31, 2000
Common stock, shares outstanding	12,531,125
Pre-Recapitalization	'
Pre-Recapitalized shares	425,000

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) (USD $)	9 Months Ended				153 Months Ended
	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'		'		'
Net loss	($11,001,433)		($10,402,306)	[1]	($46,733,947)
Adjustments to reconcile net loss to net cash flows from operating activities	'		'		'
Depreciation and amortization	177,886		146,089	[1]	1,262,503
Cost of scrapped inventory written off	'		'		235,537
Fair value of warrants issued for services	'		'		1,053,150
Interest expense accrued from discount of convertible note	762,000		2,156,547	[1]	4,108,109
Realized loss on marketable securities available-for-sale	'		24,490	[1]	24,490
Tax benefit recognized on unrealized gain on securities	-452,931		'		-452,931
Gain on debt extinguishment	'		-300,312	[1]	-300,312
Gain on derecognition of accounts payable	-341,361		'		-341,361
Share-based compensation	3,677,967		2,203,338	[1]	6,894,523
Change in fair value of derivative liabilities	-291,000		'		-291,000
Transaction costs related to private placement	1,014,019		'		1,014,019
Net changes in operating assets and liabilities, net of acquisition	'		'		'
Accounts receivable	54,672		-33,622	[1]	-32,323
Inventory	27,349		-59,553	[1]	-411,194
Prepaid expenses and other current assets	-15,016		18,048	[1]	-96,801
Deposits	140,776		164,341	[1]	-4,384
Accounts payable and accrued expenses	610,466		1,661,531	[1]	3,166,643
Due to related party	'		'	[1]	394,446
Net cash flows used in operating activities	-5,636,606		-4,421,409	[1]	-30,510,833
CASH FLOWS FROM INVESTING ACTIVITIES	'		'		'
Payment for license	'		-1,500,000	[1]	-2,250,000
Purchases of marketable securities	'		'		-1,131,813
Purchases of property and equipment	-5,495		-7,385	[1]	-199,858
Net cash flows used in investing activities	-5,495		-1,507,385	[1]	-3,581,671
CASH FLOWS FROM FINANCING ACTIVITIES	'		'		'
Borrowings from line of credit	'		'		299,500
Repayment of line of credit	'		'		-299,500
Proceeds from notes payable issued	4,705,467		4,545,660	[1]	12,563,318
Proceeds from convertible notes payable issued	3,147,298		1,712,365	[1]	10,509,443
Due to dissenters	-75,000		'		-75,000
Payments of notes payable	-4,298,385		'		-5,605,628
Payment of convertible notes payable	-754,480		-350,100	[1]	-1,104,580
Proceeds from private placement units, net of transaction costs	6,435,055		'		6,435,055
Proceeds from issuance of common stock	1,890,122		79,034	[1]	17,181,809
Net cash flows from financing activities	11,050,077		5,986,959	[1]	39,904,417
Effect of exchange rate changes on cash	-37,615		-38,317	[1]	-50,329
Net increase/decrease in cash and cash equivalents	5,370,361		19,848	[1]	5,761,584
Cash and cash equivalents, beginning of period	402,823	[1]	313,684	[1]	'
Cash acquired	'		'		11,600
Cash and cash equivalents, end of period	5,773,184		333,532	[1]	5,773,184
SUPPLEMENTAL DISCLOSURES OF CASH FLOW ACTIVITIES	'		'		'
Interest paid	187,823		159,677	[1]	889,980
Income taxes paid	2,550		5,913	[1]	27,853
Non-cash Financing Activities:	'		'		'
Stock issued as a payment of professional fee	118,224		'		164,257
Conversion of notes payable to common stock	2,606,100		'		4,022,130
Interest converted to stock	20,872		'		20,872
Disposal of pledged marketable securities	'		-565,907	[1]	-565,907
Cancellation of secured debt	'		$841,729	[1]	$841,729
[1]	See Note 2 to condensed consolidated financial statements.

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2013
Description Of Business	'
DESCRIPTION OF BUSINESS	'
	NOTE 1 — DESCRIPTION OF BUSINESS
	Organization — Emmaus Life Sciences, Inc. (the “Company” or “Emmaus”), which is engaged in the discovery, development, and commercialization of treatments and therapies for rare diseases, was incorporated in the state of Delaware on September 24, 2007.  Pursuant to an Agreement and Plan of Merger, dated April 21, 2011 (the “Merger Agreement”), by and among the Company, AFH Merger Sub, Inc., a wholly-owned subsidiary of the Company (“AFH Merger Sub”), AFH Holding and Advisory, LLC, and Emmaus Medical, Inc. (“Emmaus Medical”), Emmaus Medical merged with and into AFH Merger Sub with Emmaus Medical continuing as the surviving entity (the “Merger”).  Upon the closing of the Merger, the Company changed its name from “AFH Acquisition IV, Inc.” to “Emmaus Holdings, Inc.” and became the parent company of Emmaus Medical.  The Company changed its name from “Emmaus Holdings, Inc.” to “Emmaus Life Sciences, Inc.” on September 14, 2011.
	Emmaus Medical is a Delaware corporation originally incorporated on September 12, 2003.  Emmaus Medical, LLC was organized on December 20, 2000. In October 2003, Emmaus Medical, LLC conducted a reorganization and merged with Emmaus Medical.  As a result of the merger, Emmaus Medical acquired the exclusive patent rights for a treatment for sickle cell disease.
	In October 2010, the Company established Emmaus Medical Japan, Inc., a Japanese corporation (“EM Japan”) by paying 97% of the initial capital. EM Japan is engaged in the business of trading in nutritional supplements and other medical products and drugs. The results of EM Japan have been included in the consolidated financial statements of the Company since the date of formation. The aggregate formation cost was $52,500. Emmaus Medical acquired the additional 3% of the outstanding shares of EM Japan during the three months ended March 31, 2011 and is now the 100% owner of the outstanding share capital.
	In November 2011, the Company formed Emmaus Medical Europe, Ltd. (“EM Europe”), a wholly-owned subsidiary of Emmaus Medical.  EM Europe’s primary focus is expanding our business in Europe.
	Emmaus, its wholly-owned subsidiary, Emmaus Medical, and Emmaus Medical’s wholly-owned subsidiaries, Newfield Nutrition Corporation, EM Japan and EM Europe, are collectively referred to herein as the “Company.”
	Nature of Business — The Company has undertaken the business of developing and commercializing cost-effective treatments and therapies for rare diseases.  The Company’s primary business purpose is to continue its late-stage development of the amino acid L-glutamine as a prescription drug for the treatment of sickle cell disease (“SCD”).  The Company’s current focus is to complete the Phase 3 clinical trial of its product candidate for SCD treatment, which involves over 31 trial research sites and 230 patients.
	To a lesser extent, the Company is also engaged in the marketing and sale of NutreStore® [L-glutamine powder for oral solution], which has received FDA approval, as a treatment for Short Bowel Syndrome (“SBS”) in patients receiving specialized nutritional support when used in conjunction with a recombinant human growth hormone that is approved for this indication.   The Company’s indirect wholly-owned subsidiary, Newfield Nutrition Corporation, sells L-glutamine as a nutritional supplement under the brand name AminoPure® through retail stores in multiple states and via importers and distributors in Japan, Taiwan and South Korea. The Company also owns a minority interest in CellSeed, Inc., a Japanese company listed on the Tokyo Stock Exchange, which is engaged in research and development of regenerative medicine products and the manufacture and sale of temperature-responsive cell culture equipment.
	The Company also has certain rights to regenerative medicine products owned by CellSeed and is involved in research focused on providing innovative solutions for tissue-engineering through the development of novel cell harvest methods and 3-dimensional living tissue replacement products for “cell sheet therapy” and regenerative medicine and the commercialization of such products.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Summary Of Significant Accounting Policies	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of presentation — The accompanying condensed consolidated financial statements are unaudited and have been prepared by the Company in accordance with accounting principles generally accepted in the United States (‘‘GAAP’’) as found in the Accounting Standards Codification (‘‘ASC’’) and Accounting Standards Update (‘‘ASU’’) of the Financial Accounting Standards Board (‘‘FASB’’). Certain information and footnote disclosures normally included in the Company’s annual financial statements have been condensed or omitted. These condensed consolidated financial statements, in the opinion of management, reflect all normal recurring adjustments necessary for a fair presentation of the Company’s financial position and results of operations for the interim periods ended September 30, 2013 and 2012 and the period since inception.
	The results of operations for the interim periods are not necessarily indicative of the results of operations to be expected for the full year. These condensed consolidated financial statements should be read in conjunction with the audited financial statements as of and for the year ended December 31, 2012, and the notes thereto, which are included in the Company’s filings with the Securities and Exchange Commission.
	Restatement of Prior Period Amounts — In connection with the preparation of our December 31, 2013 consolidated financial statements, we identified the following material errors in our condensed consolidated financial statements as of and for the three and nine months ended September 30, 2013.
	On September 11, 2013, the Company issued an aggregate of 3,020,501 units at a price of $2.50 per unit.  Each unit consisted of one share of common stock and one common stock purchase warrant. The aggregate gross purchase price for the units was $6,435,055 after transaction costs.   The Company incorrectly allocated the value of the transaction between the shares of common stock and the warrants based on their relative value, instead of allocating value first to the warrants to the extent of their fair value, as is required by generally accepted accounting principles, and allocating the residual to the common shares. In addition, the costs of the transaction were incorrectly allocated entirely to the common shares instead of between the common shares and liability-classified warrants. As a result, we are amending our previously filed Quarterly Report on Form 10-Q for the third quarter ended September 30, 2013 to correctly account for the above matters, which resulted in Derivative Liabilities increasing by $4.1 million and Additional Paid-in Capital decreasing by $3.3 million as of September 30, 2013, and Transaction Costs increasing by $1.0 million and other income related to the Change in fair value of Derivative Liabilities increasing by $0.2 million for the three and nine months ended September 30, 2013. These errors did not affect periods prior to the quarter ended September 30, 2013.
	The following tables present the impact of these restatements on the Company’s condensed consolidated financial statements as of September 30, 2013, for the three and nine months ended September 30, 2013 and for the period from inception to September 30, 2013, as well as the impact of certain other immaterial corrections to these periods as described below.
		Nine months ended September 30, 2013
		As		Restatement		Immaterial		As Restated
		Previously		Adjustment		Error
		Reported				Correction
	Condensed Consolidated Balance Sheet
	Derivative liabilities	2,441,382		4,127,618		—		6,569,000
	Total long-term liabilities	5,787,942		4,127,618		—		9,915,560
	Total liabilities	16,304,874		4,127,618		394,446		20,826,938
	Additional paid-in capital	38,415,254		(3,357,020	)	(819,641	)	34,238,593
	Deficit accumulated during the development stage	(46,838,971	)	(770,597	)	875,621		(46,733,947	)
	Total stockholders’ deficit	(7,271,018	)	(4,127,618	)	(394,446	)	(11,793,082	)
	Condensed Consolidated Statements of Comprehensive Loss
	Transaction costs	—		1,014,019		—		1,014,019
	Total operating expenses	9,799,170		1,014,019		(282,225	)	10,530,964
	Loss from operations	(9,699,691	)	(1,014,019	)	282,225		(10,431,485	)
	Change in fair value of derivative liabilities	47,578		243,422		—		291,000
	Total other income (expense)	(1,119,166	)	243,422		(144,585	)	(1,020,329	)
	Loss before income taxes	(10,818,857	)	(770,597	)	137,639		(11,451,815	)
	Net loss	(10,821,407	)	(770,597	)	590,571		(11,001,433	)
	Comprehensive loss	(9,683,000	)	(770,597	)	137,639		(10,315,957	)
	Loss per share (1)	(0.44	)					(0.43	)
	Condensed Consolidated Statement of Changes in Stockholders’ Equity (Deficit)
	2013 Equity component of stock and warrant units issued for cash	3,946,095		(3,357,021	)	—		589,074
	2013 Net loss	(10,821,407	)	(770,597	)	590,571		(11,001,433	)
	Total stockholders’ deficit	(7,271,018	)	(4,127,618	)	(394,446	)	(11,793,082	)
	Condensed Consolidated Statements of Cash Flows (2)
	Change in fair value of derivative liabilities	(47,578	)	(243,422	)	—		(291,000	)
	Transaction costs	—		1,014,019		—		1,014,019
	(1)   includes impact of including shares canceled in June 2013 until all contingencies have been resolved
	(2)   no changes to net cash flows from (used in) operating activities, investing activities or financing activities
		Three months ended September 30, 2013
		As		Restatement		Immaterial		As Restated
		Previously		Adjustment		Error
		Reported				Correction
	Condensed Consolidated Statements of Comprehensive Loss
	Transaction costs	—		1,014,019		—		1,014,019
	Total operating expenses	3,210,828		1,014,019		(93,235	)	4,131,612
	Loss from operations	(3,193,144	)	(1,014,019	)	93,235		(4,113,928	)
	Change in fair value of derivative liabilities	47,578		243,422		—		291,000
	Total other income (expense)	(514,824	)	243,422		—		(271,402	)
	Loss before income taxes	(3,707,968	)	(770,597	)	93,235		(4,385,330	)
	Net loss	(3,707,968	)	(770,597	)	144,364		(4,334,201	)
	Comprehensive loss	(3,583,527	)	(770,597	)	93,235		(4,260,889	)
	Loss per share (1)	(0.15	)					(0.16	)
	(1)   includes impact of including shares canceled in June 2013 until all contingencies have been resolved
		For the period from December 20, 2000 (inception)
		to September 30, 2013
		As		Restatement		Immaterial		As Restated
		Previously		Adjustment		Error
		Reported				Correction
	Condensed Consolidated Statement of Changes in Stockholders’ Equity (Deficit)
	2013 Equity component of stock and warrant units issued for cash	3,946,095		(3,357,021	)	—		589,074
	2013 Net loss	(10,821,407	)	(770,597	)	590,571		(11,001,433	)
	Total stockholders’ deficit	(7,271,018	)	(4,127,618	)	(394,446	)	(11,793,082	)
	Condensed Consolidated Statements of Comprehensive Loss
	Transaction costs	788,893		1,014,019		—		1,802,912
	Total operating expenses	41,876,072		1,014,019		(567,275	)	42,322,816
Loss from operations	(41,329,767	)	(1,014,019	)	567,275		(41,776,511	)
Change in fair value of derivative liabilities	47,578		243,422		—		291,000
Total other income (expense)	(5,481,351	)	243,422		(144,585	)	(5,382,514	)
Loss before income taxes	(46,811,118	)	(770,597	)	422,690		(47,159,025	)
Net loss	(46,838,971	)	(770,597	)	875,621		(46,733,947	)
Comprehensive loss	(45,712,995	)	(770,597	)	422,690		(46,060,902	)
Condensed Consolidated Statements of Cash Flows (2)
Change in fair value of derivative liabilities	(47,578	)	(243,422	)	—		(291,000	)
Transaction costs from private placement	—		1,014,019		—		1,014,019
(2)   no changes to net cash flows from (used in) operating activities, investing activities or financing activities
Immaterial Corrections of Prior Year Amounts — During the preparation of its December 31, 2013 consolidated financial statements, the Company identified the following immaterial errors in its December 31, 2012 annual and quarterly condensed consolidated financial statements which have been corrected in the accompanying condensed consolidated financial statements:
a)             The Company incorrectly recognized share-based compensation expense prior to the grant date for stock options awarded to certain employees and consultants. The impact of this correction resulted in a reduction of share-based compensation expense of $0.1 million for each of the second, third and fourth quarters of 2012, $0.3 million for the year ended December 31, 2012, and $0.1 million for each of the first, second and third quarters of 2013.
b)             In June 2012, the Company incorrectly recorded the gain relating to the settlement of a loan as a gain on marketable securities. This has been corrected to show a gain on debt extinguishment of $300,312 and a realized loss on securities available-for-sale of $24,490, with no change in total net loss for the quarter ended June 30, 2012.
We have also identified the following immaterial errors in our 2013 quarterly financial statements, the effects of which have been addressed in the accompanying condensed consolidated financial statements:
a)             In the quarter ended June 30, 2013, the Company incorrectly accounted for the May 2013 issuance of shares of common stock to the Company’s CEO in exchange for the termination of a promissory note held by our CEO and accrued interest thereon. The remaining unamortized loan discount of $249,861 was originally recorded as interest expense. This has been corrected to report the remaining unamortized loan discount of $249,861 as a debt extinguishment loss between related entities which is recorded as a capital transaction in the accompanying condensed consolidated financial statements.
b)             In the quarter ended June 30, 2013, the Company incorrectly recorded the cancelation of shares of the Company’s common stock held by AFH Advisory, Griffin and the Foundation, and the cancelation of a payment obligation to AFH Advisory in the amount of $394,446. The cancelations had been ordered by the court in connection with a partial summary judgment in the Company’s favor in the ongoing litigation against AFH Advisoy, as further described in Note 9 — Related Party Transactions.  While the partial summary judgment in favor of the Company led to the cancelation of 2,504,249 shares of the Company’s common stock by the Company’s transfer agent on June 28, 2013, the cancelation of such shares and payment obligation is subject to appeal until 30 days after the completion of final court proceedings. The Company has made an adjustment to the accompanying condensed consolidated financial statements to present these shares as outstanding, and has restored $394,446 to the balance sheet as an amount due to related parties until the right of appeal has lapsed and all contingencies have been resolved.
Going concern — The accompanying condensed consolidated financial statements have been prepared on the basis that the Company will continue as a going concern. The Company has losses for the nine months ended September 30, 2013 totaling $11,001,433 as well as an accumulated deficit since inception amounting to $46,733,947. In addition, the Company has a significant amount of notes payable and other obligations due within the next year and is projecting that its operating losses and expected capital needs will exceed its existing cash balances and cash expected to be generated from operations for the foreseeable future, including the expected costs relating to the commercialization of the Company’s L-glutamine treatment for SCD.  In order to meet the Company’s expected obligations, management intends to raise additional funds through equity and debt offerings and partnership agreements.  However, there can be no assurance that the Company will be able to obtain any additional equity and debt financings or enter into partnership agreements.  Therefore, due to the uncertainty of the Company’s ability to meet its current operating and capital expenses, there is substantial doubt about the Company’s ability to continue as a going concern, as the continuation and expansion of its business is dependent upon obtaining further financing, successful and sufficient market acceptance of its products, and finally, achieving a profitable level of operations.  The condensed consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.
Recapitalization and change in legal status of entity
2003 Recapitalization — In October 2003, Emmaus Medical acquired substantially all of the assets of Emmaus Medical, LLC.  The stockholders of Emmaus Medical were substantially the same as the members of Emmaus Medical, LLC.  As such, the transaction was accounted for as a transfer of assets between entities under common control pursuant to accounting standards codification 805, Business Combinations.
The effect of the recapitalization was to retroactively present the stockholders’ equity (deficit) of Emmaus Medical, Inc. (the surviving entity) to the earliest period presented in the financial statements.  This recapitalization had no effect on results of operations for any period presented.  Also, concurrent with the recapitalization, Emmaus Medical changed its legal status from a Limited Liability Company to a “C” Corporation.  In connection with this change, deficits accumulated in the Limited Liability Company were transferred to additional paid in capital.
2011 Merger — Pursuant to the Merger Agreement, Emmaus Medical merged with and into AFH Merger Sub with Emmaus Medical continuing as the surviving entity (the “Merger”).
Upon consummation of the Merger, (i) each outstanding share of Emmaus Medical common stock was exchanged for 29.48548924976 shares of Company common stock, (ii) each outstanding Emmaus Medical option and warrant, which was exercisable for one share of Emmaus Medical common stock, was exchanged for an option or warrant, as applicable, exercisable for 29.48548924976 shares of Company common stock; and (iii) each outstanding convertible note of Emmaus Medical, which was converted for one share of Emmaus Medical common stock, was exchanged for a convertible note exercisable for 29.48548924976 shares of Company common stock.
As a result of the Merger, security holders of Emmaus Medical received 20,628,305 shares of Company common stock, options and warrants to purchase an aggregate of 326,507 shares of Company common stock, and convertible notes to purchase an aggregate of 271,305 shares of Company common stock.
Four stockholders exercised their dissenters’ rights in connection with the Merger and returned an aggregate of 47,178 shares for an aggregate of $200,000.  The shares were cancelled as of May 3, 2011, the closing date of the Merger and recorded as a current liability as of that date.
For accounting purposes, the Merger transaction was accounted for as a reverse merger. The transaction has been treated as a recapitalization of Emmaus Medical and its subsidiaries.  This resulted in Emmaus Life Sciences, Inc. (the legal acquirer of Emmaus Medical and its subsidiaries) being considered the accounting acquiree, and Emmaus Medical whose management took control of Emmaus Life Sciences, Inc. (the legal acquiree of Emmaus Medical) being considered the accounting acquirer.
Principles of consolidation — The condensed consolidated financial statements include the accounts of the Company (and its wholly-owned subsidiary, Emmaus Medical, Inc., and Emmaus Medical’s wholly-owned subsidiaries, Newfield Nutrition Corporation, EM Japan and EM Europe).  All significant intercompany transactions have been eliminated.
Development stage company — The Company is a development stage company as defined in accounting principles generally accepted in the United States of America. The Company is considered a development stage company because it devotes substantially all of its time to research and development for potential pharmaceutical products and to establish its business and operations. The minimal sales for the period from December 20, 2000 (date of inception) to September 30, 2013 are from NutreStore and the products of Newfield Nutrition Corporation which are not considered part of the Company’s principal operations.
Estimates — Financial statements prepared in accordance with accounting principles generally accepted in the United States require management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Among other things, management has estimated the useful lives of equipment and other assets, along with the variables used to calculate the valuation of stock options and warrants using the Black-Scholes-Merton option valuation model.  Actual results could differ from those estimates.
In addition, the initial value of the derivative liability as of September 11, 2013 and the change in fair value of the derivative liability as of September 30, 2013 were determined using a Binomial Monte-Carlo Cliquet (aka Ratchet) Option Pricing Model. The model is similar to traditional Black-Scholes-type option pricing models except that the exercise price resets at certain dates in the future.
Cash and cash equivalents — Cash and cash equivalents include short-term securities with original maturities of less than ninety days. The Company maintains its cash and cash equivalents at insured financial institutions, the balances of which may, at times, exceed federally insured limits.  Management believes that the risk of loss due to the concentrations is minimal.
Inventories — Inventories as of September 30, 2013 are valued based on first-in, first-out and at the lesser of cost or market value. Work-in-process inventories consist of raw material L-glutamine for the Company’s AminoPure and NutreStore products that has not yet been packaged and labeled for sale.
All of the inventory purchases during the nine months ended September 30, 2013 were from two vendors and during 2012 were from one vendor.
Inventory by category	September 30, 2013			December 31, 2012
Work-in-process	59,944			—
Finished goods	107,820			203,389
	$	167,764		$	203,389
Deposits — Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment after one year or beyond the operating cycle, if longer, are recorded as deposits.  Deposit amounts consist of retainer payments for professional services, amounts paid to the Company’s contract research organization for FDA Phase 3 clinical trial activities and security deposits for our offices.
Revenue recognition — Revenue is recognized when there is persuasive evidence that an arrangement exists, delivery has occurred, the price is fixed and determinable and collection is reasonably assured.
With prior written approval of the Company, in certain situations, product is returnable only by our direct customers for a returned goods credit for product that is expired, damaged in transit, or which is discontinued, withdrawn or recalled.
The Company estimates its sales returns based upon its prior sales and return history and accrues a Sales Return Allowance at the time of sale.  Historically, sales returns have been immaterial.
The Company pays royalties on an annual basis based on existing license arrangements.  These royalties are recognized as cost of goods sold upon sale of the products.
Allowance for doubtful accounts — The Company provides an allowance for uncollectible accounts based upon prior experience and management’s assessment of the collectability of existing specific accounts.
Advertising cost — Advertising costs are expensed as incurred. Advertising costs for the nine months ended September 30, 2013 and 2012 were $161,301 and $134,221, respectively. Advertising costs from December 20, 2000 (date of inception) to September 30, 2013 were approximately $577,829.
Property and equipment — Leaseholds, furniture, and fixtures are recorded at historical cost and depreciated on a straight-line basis over their estimated useful lives of 5 to 7 years. Maintenance and repairs are expensed as incurred, while major additions and improvements are capitalized. Gains and losses on disposition are included in current operations.
Intangibles — The Company’s intangible assets include license issue fees and patent costs relating to a license agreement (Note 4). These intangible assets are amortized over a period of 3 to 7 years, the estimated legal life of the patents and economic life of the license agreements.  The intangible assets are assessed by management, for potential impairment on an annual basis.  No impairment existed as of September 30, 2013 and December 31, 2012.
Impairment of long-lived assets — The Company evaluates the carrying value of its long-lived assets for impairment whenever events or changes in circumstances indicate that such carrying values may not be recoverable. The Company uses its best judgment based on the current facts and circumstances relating to its business when determining whether any significant impairment factors exist.  If the Company determines that the carrying values of long-lived assets may not be recoverable based upon the existence of one or more indicators of impairment, the Company performs an undiscounted cash flow analysis to determine if impairment exists. If impairment exists, the Company measures the impairment based on the difference between the asset’s carrying amount and its fair value, and the impairment is charged to consolidated statement of comprehensive loss in the period in which the long-lived asset impairment is determined to have occurred.
The Company has determined that no impairment of the carrying value of its long-lived assets existed at September 30, 2013 and December 31, 2012.
There can be no assurance, however, that market conditions will not change or demand for the Company’s products will continue or allow the Company to realize the value of its long-lived assets and prevent future impairment.
Research and development — Research and development consist of expenditures for the research and development of new products and technologies, which primarily involve contract research, payroll-related expenses, and other related supplies.  Research and development costs are expensed as incurred. Intangible assets acquired for research and development purposes are capitalized if they have alternative future use.
Share-based compensation — The Company recognizes compensation cost for share-based compensation awards over the service term of the recipients of the share-based awards.  The fair value of share-based compensation is calculated using the Black-Scholes-Merton pricing model.  The Black-Scholes-Merton model requires subjective assumptions regarding future stock price volatility and expected time to exercise, which greatly affect the calculated values.  The expected term of awards granted is derived from historical data on awards exercised and post-vesting employment termination behavior.  The risk-free rate selected to value any particular grant is based on the U.S. Treasury rate on the grant date that corresponds to the expected term of the award.  The expected volatility is based on the historical volatility of the common stock of comparable publicly traded companies.  These factors could change, affecting the determination of share-based compensation expense in future periods.
Income taxes — The Company accounts for income taxes under the asset and liability method, wherein deferred tax assets and liabilities are recognized for the future tax consequences attributable to the differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs.  A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through the generation of future taxable income for the related jurisdictions.
For balance sheet presentation, current deferred tax assets and liabilities within each tax jurisdiction have been offset and presented as a single amount and non-current deferred tax assets and liabilities within each tax jurisdiction have been offset and presented as a single amount.
When tax returns are filed, it is highly probable that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained.  The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.  Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority.  The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination.  As of September 30, 2013, the Company had no unrecognized tax benefits, and the Company had no positions which, in the opinion of management, would be reversed if challenged by a taxing authority.  In the event the Company is assessed interest and/or penalties such amounts will be classified as income tax expense in the financial statements.
As of September 30, 2013, all federal tax returns since 2010 and state tax returns since 2009 are still subject to adjustment upon audit.  No tax returns are currently being examined by the taxing authorities.
Comprehensive income (loss) — Comprehensive income (loss) includes net loss and other comprehensive income (loss).  The items of other comprehensive income (loss) for the Company are unrealized gains and losses on marketable securities classified as available-for-sale and foreign translation adjustments relating to its subsidiaries.  When the Company realizes a gain or loss on securities available-for-sale for which an unrealized gain or loss was previously recognized, a corresponding reclassification adjustment is made to remove the unrealized gain or loss from accumulated other comprehensive income (loss) and reflect the realized gain or loss in current operations.
Marketable securities — Investment securities as of September 30, 2013 and December 31, 2012 are classified as available-for-sale. Securities available-for-sale are recorded at cost and any increases or decreases in fair market value are recorded as unrealized gain or loss in accumulated other comprehensive income (loss). The Company monitors these investments for impairment and makes appropriate reductions in carrying values when necessary. CellSeed, Inc. securities are the only marketable security the Company currently carries on its books. The Company’s marketable securities consist of 73,550 shares of CellSeed stock which are part of 147,100 shares acquired in January 2009 for 100,028,000 Japanese Yen (equivalent to $1,109,819), at 680 Yen per share.  CellSeed’s IPO (Tokyo Stock Exchange symbol 7776) was completed on March 16, 2010.  As of September 30, 2013 and December 31, 2012, the closing price per share was 2,318 Yen and 661 Yen, respectively.
In July 2013, based on an increase in market value of CellSeed shares, Mitsubishi UFJ Capital III Limited Partnership (Mitsubishi) released to the Company 34,300 shares of CellSeed stock.  This was part of the 73,550 shares of CellSeed stock held by Mitsubishi as collateral on a $500,000 convertible note issued to Mitsubishi.  The note is now secured by the remaining 39,250 shares of CellSeed stock held by Mitsubishi as collateral.
As of September 30, 2013, 34,300 shares of CellSeed stock are classified as a current asset and 39,250 shares of CellSeed stock that are pledged against the note, which is due in 2016, are classified as marketable securities, pledged to creditor.  Subsequent to September 30, 2013 but prior to the date of this report, the Company sold 25,000 of the shares classified as a current asset in open market transactions. As of December 31, 2012, 100% of the investment in CellSeed was classified as a long-term asset in the accompanying consolidated balance sheet as the entire investment was assigned as collateral to secure the $500,000 convertible note issued to Mitsubishi.
Gain on derecognition of accounts payable — The Company derecognizes accounts payable and records gain when the related contractual obligation is discharged, cancelled or expired.  During the nine months ended September 30, 2013, the Company recorded a total of $341,361 as a gain on derecognition of accounts payable due to reaching a settlement with a creditor in regards to the amounts owed relating to services provided to the Company.
Foreign Currency Translation - The Company’s reporting currency is the U.S. dollar. The yen and the euro are the functional currencies of our subsidiaries, EM Japan and EM Europe, respectively, as they are the primary currencies within the economic environments in which EM Japan and EM Europe operate. Assets and liabilities of their operations are translated into U.S. dollars at period-end exchange rates, and revenues and expenses are translated into U.S. dollars at average exchange rates in effect during each reporting period. Adjustments resulting from the translation are reported in other comprehensive income or loss.
Financial Instruments - Financial instruments included in our financial statements are comprised of cash and cash equivalents, short-term and long-term available-for-sale investments, accounts receivable, derivative financial instruments, accounts payable, certain accrued liabilities, convertible notes, promissory notes, due to related party, dissenting stockholders payable, contingent consideration and other contingent liabilities. The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, due to related party, and dissenting stockholders payable approximate their fair values due to the short-term nature of those instruments.
Fair value measurements — The Company defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.  The Company measures fair value under a framework that provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value.  The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).  The three levels of the fair value hierarchy are described as follows:
Level 1: Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Company has the ability to access.
Level 2: Inputs to the valuation methodology include:
·                  Quoted prices for similar assets or liabilities in active markets;
·                  Quoted prices for identical or similar assets or liabilities in inactive markets;
·                  Inputs other than quoted prices that are observable for the asset or liability;
·                  Inputs that are derived principally from or corroborated by observable market data by correlation or other means.
If the asset or liability has a specified (contractual) term, the Level 2 inputs must be observable for substantially the full term of the asset or liability.
Level 3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement.
The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.  Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value assigned to marketable securities is determined by obtaining quoted prices on nationally recognized securities exchanges, and are classified as Level 1 investments at September 30, 2013.  The fair value of the Company’s debt instruments is not materially different from their carrying values as presented.  The fair value of the Company’s convertible debt instruments was determined based on Level 2 inputs.  The carrying value of the debt was discounted based on allocating proceeds to other financial instruments within the arrangement as discussed in Note 6.
Type of Loan	Term of Loan		Annual		Original			Conv.	Beneficial		Warrants	Strike	Warrant		Effective
			Interest		Loan			Rate	Conversion			Price	FMV		Interest
			Rate		Principal				Discount				Discount		Rate
					Amount				Amount				Amount		Including
															Discounts
2012 Convertible notes payable	Due on demand up to 1 year		8% to 10%		$	2,794,187		$3.30 to $3.60	$	256,761	86,573	$1.00 to 75% of FMV	$	175,961	15.4% to 101.0%
2013 Convertible notes payable	1 to 2 years		10%		3,079,666			$3.30	396,801		50,000	$3.30	116,831		19.1% to 61.6%
2012 Notes payable	Due on demand up to 2 years		1% to 11%		2,641,768			NA	—		1,381,020	$1.00 to $2.50	1,485,835		54.6% to 67.8%
Total					$	8,515,621			$	653,562	1,517,593		$	1,778,627
The Company issued stock purchase warrants in conjunction with its September 2013 private placement (see Note 7) that are accounted for as derivative instruments whose fair market value is determined using Level 3 inputs. These inputs include expected term and expected volatility. The Company did not have any Level 3 financial assets or liabilities measured at fair value at December 31, 2012.
The following table presents the activity for those items measured at fair value on a recurring basis using Level 3 inputs for the nine months ended September 30, 2013:
	Derivative Instruments —
	Stock Purchase Warrants
Balance at December 31, 2012	$	—
Fair value at issuance date	6,860,000
Change in fair value included in the statement of comprehensive loss	(291,000		)
Balance at September 30, 2013	$	6,569,000
The initial value of the derivative liability as of September 11, 2013 and the change in fair value of the derivative liability as of September 30, 2013 were determined using a Binomial Monte-Carlo Cliquet (aka Ratchet) Option Pricing Model. The model is similar to traditional Black-Scholes-type option pricing models except that the exercise price resets at certain dates in the future. The values as of September 11, 2013 and September 30, 2013 were calculated based on the following assumptions:
	September 30, 2013			Initial Value
Risk-free interest rate	1.39		%	1.72		%
Expected volatility (peer group)	69.7		%	72.4		%
Expected life (in years)	4.95			5
Expected dividend yield	—			—
Number outstanding	3,020,501			3,020,501
Fair value at issue date	$	6,860,000		$	6,860,000
Net loss per share — In accordance with FASB ASC Topic 260, Earnings per Share, the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding.  Dilutive loss per share is computed similar to the basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. As of September 30, 2013 and 2012, there were 13,811,989 and 6,331,996 shares of potentially dilutive securities outstanding, respectively. As the Company reported a net loss, none of the potentially dilutive securities were included in the calculation of diluted loss per share since their effect would be anti-dilutive for all periods presented.
Recent accounting pronouncements — In February 2013, the FASB issued amendments to the accounting guidance for presentation of comprehensive income to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments do not change the current requirements for reporting net income or other comprehensive income, but do require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where the net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under GAAP that provide additional detail about these amounts. For public companies, these amendments are effective for reporting periods beginning after December 15, 2012. Other than a change in presentation, the adoption of these amendments to the accounting guidance did not have a material impact on the Company’s consolidated financial position or results of operations.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2013
Property And Equipment	'
PROPERTY AND EQUIPMENT	'
	NOTE 3 — PROPERTY AND EQUIPMENT
	Property and equipment consisted of the following at:
		September 30, 2013			December 31, 2012
	Equipment	$	125,617		$	120,603
	Leasehold improvements	23,054			23,054
	Furniture and fixtures	52,269			52,269
	Sub total	200,940			195,926
	Less: accumulated depreciation	(173,979		)	(157,157		)
	Total	$	26,961		$	38,769
	During the nine months ended September 30, 2013 and 2012, depreciation expense was $17,172 and $20,694, respectively.  Depreciation expense from December 20, 2000 (date of inception) to September 30, 2013 was $174,329, net of a $350 difference relative to the amount of accumulated depreciation reported on the balance sheet.  The difference is due to foreign exchange rates applied for income statement purposes.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2013
Intangible Assets	'
INTANGIBLE ASSETS	'
	NOTE 4 — INTANGIBLE ASSETS
	The Company is licensed to market and sell NutreStore® [L-glutamine powder for oral solution] as a treatment for short bowel syndrome (“SBS”).
	In April 2011, the Company entered into the Research Agreement and the Individual Agreement with CellSeed and, in August 2011, an addendum to the agreements.  Pursuant to the Individual Agreement, CellSeed granted the Company the exclusive right to manufacture, sell, market and distribute Cultured Autologous Oral Mucosal Epithelial Cell Sheet (“CAOMECS”) for the cornea in the United States and agreed to disclose to us its accumulated information package for the joint development of CAOMECS to the Company. Under the Individual Agreement, the Company agreed to pay CellSeed $1.5 million, which it paid in February 2012. The technology acquired under the Individual Agreement is being used to support an ongoing research and development project and management believes the technology has alternative future uses in other future development initiatives.
	Pursuant to the Research Agreement, the Company and CellSeed formed a relationship regarding the future research and development of cell sheet engineering regenerative medicine products, and the future commercialization of such products.  Under the Research Agreement, as supplemented by the addendum, the Company agreed to pay CellSeed $8.5 million within 30 days of the completion of all of the following: (i) the execution of the Research Agreement; (ii) the execution of the Individual Agreement; and (iii) CellSeed’s delivery of the accumulated information package, as defined in the Research Agreement, to Emmaus and Emmaus providing written confirmation of its acceptance of the complete Package, which has not yet been completed as of September 30, 2013.
	The Company has estimated the economic life of the CAOMECS produced in connection with the CellSeed Research and Individual Agreement at seven years. The determination of this life is based in part on the Company’s estimate of economic useful life and the time period in which the Company may enjoy an advantage over competing technologies and techniques. Key reasons for a useful life shorter than the life of a patent include: (i) the patents related to this technology are yet to be approved, (ii) potential redundancy with similar medication/device due to changes in market preferences, (iii) uncertainty of regulatory approval and (iv) potential development of new treatments for the same disease.
	Intangible assets consisted of the following at:
		September 30, 2013			December 31, 2012
	License fees and patent filing costs	$	2,250,000		$	2,250,000
	Less: accumulated amortization	(1,089,286		)	(928,571		)
	Total	$	1,160,714		$	1,321,429
	During the nine months ended September 30, 2013 and 2012, amortization expense was $160,714 and $125,000, respectively.  Amortization expense from December 20, 2000 (date of inception) to September 30, 2013 was $1,089,286.  Expected amortization expense for the year ended December 31, 2013 is estimated to be approximately $214,286.
	As of September 30, 2013 estimated aggregate amortization expense for the next five years is as follows:
	Periods ending December 31	Amount
	2013	$	53,571
	2014	214,286
	2015	214,286
	2016	214,286
	2017	214,286
	Thereafter	249,999
	Total	$	1,160,714

ACCOUNTS_PAYABLE_AND_ACCRUED_E

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2013
Accounts Payable And Accrued Expenses	'
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	'
	NOTE 5 — ACCOUNTS PAYABLE AND ACCRUED EXPENSES
	Accounts payable and accrued expenses consisted of the following at:
		September 30, 2013		December 31, 2012
	Accounts payable
	Clinical trial management expenses	$	330,460	$	527,868
	Legal expenses	418,683		609,823
	Other vendors	575,123		619,886
	Subtotal	1,324,266		1,757,577
	Accrued interest payable, related parties	193,742		64,550
	Accrued interest payable	523,127		246,843
	Accrued expenses	147,556		89,641
	Deferred salary	485,000		401,667
	Total accounts payable and accrued expenses	$	2,673,691	$	2,560,278

NOTES_PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2013
Notes Payable [Abstract]	'
NOTES PAYABLE	'
	NOTE 6 — NOTES PAYABLE
	Notes payable consisted of the following at September 30, 2013:
	Year	Interest		Term of Notes	Conv.	Principal		Discount		Carrying		Shares	Principal		Discount		Carrying		Shares
	Issued	rate			Price	Outstanding		Amount		Amount		Underlying	Outstanding		Amount		Amount		Underlying
		range				September		September		September		Principal	December		December		December		Principal as
						30, 2013		30, 2013		30, 2013		as of	31, 2012		31, 2012		31, 2012		of December
												September							31, 2012
												30, 2013
	Convertible notes payable
	2009	6.50%		5 years	$3.05	$	269,207	$	—	$	269,207	88,197	$	294,355	$	—	$	294,355	96,436
	2010	0 ~ 6.0%		5 years	$3.05	74,000		9,585		64,415		24,248	74,000		13,420		60,580		24,248
	2011	10%		5 years	$3.05	500,000		—		500,000		163,809	500,000		—		500,000		163,809
	2012	10%		Due on demand ~ 2 years	$3.30 ~$3.60	2,004,973		—		2,004,973		558,187	4,307,107		69,179		4,237,928		1,241,925
	2013	10%		Due on demand ~ 2 years	$3.30 ~$3.60	4,777,459		339,535		4,437,924		1,404,835	—		—		—		—
						$	7,625,639	$	349,120	$	7,276,519	2,239,276	$	5,175,462	$	82,599	$	5,092,863	1,526,418
				Current		$	4,386,741	$	256,782	$	4,129,959	1,280,676	$	4,056,007	$	69,179	$	3,986,828	1,170,922
				Non-current		$	3,238,898	$	92,338	$	3,146,560	958,600	$	1,119,455	$	13,420	$	1,106,035	355,496
	Convertible notes payable - related party
	2012	10%		Due on demand	$3.30	$	511,242	$	—	511,242		151,430	$	388,800	$	17,084	$	371,716	117,819
	2013	10%		1 year	$3.60	35,640		—		35,640		9,900	278,642		9,491		269,151		77,403
						$	546,882	$	—	546,882		161,330	$	667,442	$	26,575	$	640,867	195,222
				Current		$	546,882	$	—	$	546,882	161,330	$	667,442	$	26,575	$	640,867	195,222
	Notes payable
	2012	2% ~ 11%		Due on demand ~ 2 years	NA	$	833,335	$	67,690	$	765,645	—	$	1,782,060	$	214,350	$	1,567,710	—
	2013	2% ~ 10%		Due on demand ~ 2 years	NA	1,217,400		—		1,217,400		—	—		—		—		—
						$	2,050,735	$	67,690	$	1,983,045	—	$	1,782,060	$	214,350	$	1,567,710	—
				Current		$	1,850,735	$	67,690	$	1,783,045	—	$	1,082,060	$	214,350	$	867,710	—
				Non-current		$	200,000	$	—	$	200,000	—	$	700,000	$	—	$	700,000	—
	Notes payable - related party
	2009	6.50%		Due on demand	NA	$	—	$	—	$	—	—	$	272,800	$	—	$	272,800	—
	2011	8%		2 years	NA	—		—		—		—	200,000		—		200,000		—
	2012	1% ~ 11%		Due on demand ~ 2 years	NA	1,225,440		17,085		1,208,355		—	3,207,133		608,602		2,598,531		—
	2013	8%		Due on demand	NA	50,000		—		50,000		—	—		—		—		—
						$	1,275,440	$	17,085	$	1,258,355	—	$	3,679,933	$	608,602	$	3,071,331	—
				Current		$	1,275,440	$	17,085	$	1,258,355	—	$	3,679,933	$	608,602	$	3,071,331	—
				Grand Total		$	11,498,696	$	433,895	$	11,064,801	2,400,606	$	11,304,897	$	932,126	$	10,372,771	1,721,640
	All due on demand notes are treated as current liabilities.
	The average stated interest rate of notes payable as of September 30, 2013 and December 31, 2012 was 10% and 8%, respectively.  The average effective interest rate of notes payable as of September 30, 2013 and December 31, 2012 was 20% and 25%, respectively after giving effect to discounts relating to beneficial conversion features and the fair value of warrants issued in connection with these notes.  The notes payable and convertible notes payable do not have restrictive financial covenants or acceleration clauses associated with a material adverse change event. The holders of the convertible notes have the option to convert their notes into the Company’s common stock at the stated conversion price at any time during the term of their convertible notes. Conversion prices on the convertible notes payable range from $3.05 to $3.60 per share. All due on demand notes are treated as current liabilities.
	Contractual principal payments due on notes payable are as follows:
	From September 30, 2013	Payments by Year
	2013	$	4,488,622
	2014	3,772,776
	2015	2,737,298
	2016	500,000
	Total	$	11,498,696
	The Company estimated the total fair value of any beneficial conversion feature and accompanying warrants in allocating the debt proceeds.  The proceeds allocated to the beneficial conversion feature were determined by taking the estimated fair value of shares issuable under the convertible notes less the fair value of the number of shares that would be issued if the conversion rate equaled the fair value of the Company’s common stock as of the date of issuance.  The fair value of the warrants was determined using the Black-Scholes-Merton option pricing model with the following inputs:
	Stock Price	$3.60
	Exercise Price	$1.00 ~ $3.60
	Term	2 ~ 10 years
	Risk-Free Rate	0.30 ~ 2.22%
	Dividend Yield	0%
	Volatility	99.89 ~ 141.70%
	In situations where the debt included both a beneficial conversion feature and a warrant, the proceeds were allocated to the warrants and beneficial conversion feature based on the pro-rata fair value.

STOCKHOLDERS_DEFICIT

STOCKHOLDERS' DEFICIT	9 Months Ended
	Sep. 30, 2013
Stockholders Deficit	'
STOCKHOLDERS' DEFICIT	'
	NOTE 7 — STOCKHOLDERS’ DEFICIT
	Private Placement — On September 11, 2013, the Company issued an aggregate of 3,020,501 units at a price of $2.50 per unit (the Private Placement).  Each unit consisted of one share of common stock and one common stock warrant for the purchase of an additional share of common stock. The aggregate purchase price for the units was $7,551,253.
	The warrants entitle the holders thereof to purchase, at any time on or prior to September 11, 2018, shares of common stock of the Company at an exercise price of $3.50 per share. These warrants may be exercised on a cashless basis after twelve months from the date of issuance if the shares of common stock underlying the warrant are not registered at the time of exercise. The warrants contain non-standard anti-dilution protection and, consequently, are being accounted for as a liability-classified derivative instrument, were originally recorded at fair value, and will be adjusted to fair market value each reporting period.
	Stock warrants — During the year ended December 31, 2012, the Company issued warrants in connection with the issuance of convertible notes to purchase an aggregate of 56,573 shares of common stock at a per share exercise price equal to 75% of the per share fair market value of the Company’s common stock on the date prior to exercise. During this period, the Company also issued warrants to purchase a total of 1,911,020 shares of common stock at an exercise price of $1.00 per share and 1,000,000 shares of common stock at an exercise price of $2.50 per share. In September 2012, the Company canceled warrants to purchase 500,000 shares of common stock at an exercise price of $1.00 per share that had previously been issued to a director who advised the Company that he would not be standing for re-election to the board of directors.
	In addition to the warrants issued in connection with the units discussed above, during the nine months ended September 30, 2013, the Company issued warrants in connection with the issuance of a convertible note to purchase an aggregate of 50,000 shares of common stock at a per share exercise price equal to $3.30 per share.
	A summary of outstanding warrants as of September 30, 2013 is presented below.
		Nine months ended		Year ended
		September 30, 2013		December 31, 2012
	Warrants outstanding, beginning of period	3,408,795		941,202
	Granted	3,370,501		2,967,593
	Exercised	—		—
	Cancelled, forfeited and expired			(500,000	)
	Warrants outstanding, end of period	6,779,296		3,408,795
			Outstanding					Exercisable
	Exercise Price		Number of		Weighted		Weighted	Total	Weighted
			Warrants Issued		Average		Average		Average
					Remaining		Exercise Price		Exercise Price
					Contractual
					Life (Years)
	Balance 2011
	$1.00		311,038		0.93		$1.00	311,038	$1.00
	75% of FMV		331,670		0.93		75% of FMV	331,670	75% of FMV
	$3.05		298,494		1.6		$3.05	298,494	$3.05
	total		941,202					941,202
	During 2012
	$1.00		1,411,020		1.28		$1.00	911,020	$1.00
	75% of FMV		56,573		1.49		75% of FMV	56,573	75% of FMV
	$2.50		1,000,000		1.91		$2.50	1,000,000	$2.50
	2012 total		2,467,593					1,967,593
	During 2013
	$3.50		3,320,501		4.95		$3.50	3,320,501	$3.50
	$3.30		50,000		4.59		$3.30	50,000	$3.30
	2013 total		3,370,501					3,370,501
	Stock options — Management has valued stock options at their date of grant utilizing the Black-Scholes-Merton Option pricing model.   The fair value of the underlying shares was determined based on recent sales of Company shares to third parties. The expected volatility was calculated using the historical volatility of a similar public entity in the industry.
		February 28, 2013		April 2, 2012
	Stock price	$3.60		$3.60
	Exercise price	$3.60		$3.60
	Term	10 years		10 years
	Risk-Free Interest Rate	1.89%		2.22%
	Dividend Yield	0%		0%
	Volatility	119.30%		141.70%
	In making this determination and finding another similar company, the Company considered the industry, stage of life cycle, size and financial leverage of such other entities.  Based on the development stage of the Company, similar companies with enough historical data are not available.   The Company was able to find one entity that met the industry criterion and as a result has based its expected volatility off of this company’s historical stock prices for a period similar to the expected term of the option.
	The risk—free interest rate is based on the implied yield available on U.S. Treasury issues with an equivalent term approximating the expected life of the options depending on the date of the grant and expected life of the options.  The expected life of options used was based on the contractual life of the option granted.
	During the nine months ended September 30, 2013, the Company’s Board of Directors approved 3,305,000 options to its directors, officers, employees and a consultant.  While the terms of these grants were communicated to the individuals receiving the grants at the time of Board of Director approval, the actual option grants were not finalized until February 28, 2014.  The fair value of these options issued was approximately $10.5 million.  Except for 30,000 options, which will be vested in one year,  the options will vest equally over 3 years starting February 28, 2014 and are exercisable at $3.60 per share through 2023.  The total outstanding options as of September 30, 2013 are 4,504,000 under the 2011 Stock Incentive Plan and 4,515,795 including options issued prior to the 2011 Stock Incentive Plan.
	A summary of outstanding options as of September 30, 2013 is presented below.
				2011 Stock Incentive Plan
		Prior Plan		September 30, 2013		December 31, 2012
	Options outstanding, beginning of period	11,795		1,199,000		61,000
	Granted	—		3,305,000		1,150,000
	Exercised	—		—		—
	Cancelled, forfeited and expired	—		—		(12,000	)
	Options outstanding, end of period	11,795		4,504,000		1,199,000
	Registration Rights — Pursuant to the September 11, 2013 Private Placement, the Company agreed to use its commercially reasonable best efforts to have on file with the Securities and Exchange Commission, within twelve months of September 11, 2013 and at the Company’s sole expense, a registration statement (“Registration Statement”) to permit the public resale of all of the shares of common stock and shares of common stock underlying the warrants issued to investors in the Private Placement (collectively, the “Registrable Securities”). In the event such Registration Statement includes securities of the Company to be offered and sold by the Company in a fully underwritten primary public offering pursuant to an effective registration under the Securities Act (a “Public Offering”), and the Company is advised in good faith by any managing underwriter of securities being offered pursuant to such Public Offering that the number of Registrable Securities proposed to be sold in such Public Offering is greater than the number of such securities which can be included in such Public Offering without materially adversely affecting such Public Offering, the Company will include in such registration (i) first, any securities the Company proposes to sell, and (ii) second, the Registrable Securities, with any reductions in the number of Registrable Securities actually included in such registration to be allocated on a pro rata basis among the holders thereof. The registration rights described above shall apply until such date as all such shares of common stock and shares of common stock underlying the warrants have been sold by the investors in the Private Placement pursuant to Rule 144 under the Securities Act or may be sold without registration in reliance on Rule 144 under the Securities Act without limitation as to volume and without the requirement of any notice filing.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2013
Commitments And Contingencies	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 8 — COMMITMENTS AND CONTINGENCIES
	Distribution contract — Cardinal Health Specialty Pharmacy Services has been contracted to distribute NutreStore to other wholesale distributors and some independent pharmacies since April 2008.  For these services, the Company pays a monthly commercialization management fee of $5,000 with discount.
	Operating leases — The Company leases its office space under operating leases with unrelated entities.  The rent expense during the nine months ended September 30, 2013 and 2012 amounted to $101,891 and $105,366, respectively.
	Future minimum lease payments under the agreements are as follows:
	2013	$	29,932
	2014	69,564
	2015	17,329
		$	116,825
	Licensing agreement — The Company licensed certain current and future technology from CellSeed (see Note 4 for further discussion).  CellSeed may terminate these agreements with the Company if the Company is unable to make timely payments required under the agreements.  At the time the Company entered into the agreements with CellSeed, it left for further negotiation provisions covering how the Company and CellSeed will share any financial results of commercializing any cell sheet engineering regenerative medicine products that it is seeking to develop in collaboration with CellSeed. If the Company is not able to successfully negotiate these terms, its current development and commercialization plans with respect to any of these products would be materially adversely affected.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 9 — RELATED PARTY TRANSACTIONS
	The following table sets forth information relating to our loans from related persons outstanding as of September 30, 2013.
	Lender	Annual		Date of Loan	Term of Loan	Principal			Highest		Amount of		Amount of		Conversion		Shares
		Interest				Amount			Principal		Principal		Interest Paid		Price		Underlying
		Rate				Outstanding			Outstanding		Repaid						Principal as
						as of											of September
						September 30,											30, 2013
						2013
	Hope Int’l Hospice(1)	8	%	1/17/12	On Demand	$	200,000		$	200,000	$	—	$	16,000	NA		NA
	Lan T. Tran(2)	11	%	2/10/12	2 years(3)	80,000			205,000		125,000		—		NA		NA
	Hideki & Eiko Uehara(5)	11	%	2/15/12	2 years(3)	133,333			133,333		—		—		NA		NA
	Hope Int’l Hospice(1)	8	%	6/14/12	On Demand	200,000			200,000		—		16,000		NA		NA
	Hope Int’l Hospice(1)	8	%	6/21/12	On Demand	100,000			100,000		—		8,000		NA		NA
	Cuc T. Tran(5)	11	%	6/27/12	1 year	10,000			10,000		—		—		NA		NA
	Yasushi Nagasaki(2)	10	%	6/29/12	On Demand	373,000			388,800		15,800		—		$	3.3	113,030
	MLPF&S Cust. FBO Willis C. Lee(2)(4)	10	%	10/5/12	1 year	138,242			138,242		—		—		$	3.6	38,400
	Yutaka Niihara(2)(4)	10	%	12/5/12	On Demand	502,107			1,213,700		711,593		—		NA		NA
	Hope Int’l Hospice(1)	8	%	2/11/13	On Demand	50,000			50,000		—		2,000		NA		NA
	Hideki & Eiko Uehara(5)	10	%	9/7/13	1 year	35,640			35,640		—		—		$	3.6	9,900
	Sub total					$	1,822,322		$	2,674,715	$	852,393	$	42,000	—		161,330
	Less discount					(17,085		)
	Total					$	1,805,237
	(1)       Dr. Niihara is also the CEO of Hope International Hospice, Inc.
	(2)       Officer
	(3)       Due on Demand
	(4)       Director
	(5)       Family of Officer/Director
	The following table sets forth information relating to our loans from related persons outstanding as of December 31, 2012.
	Lender	Annual		Date of Loan	Term of Loan	Principal			Highest		Amount of		Amount of		Conversion		Shares
		Interest				Amount			Principal		Principal		Interest		Price		Underlying
		Rate				Outstanding as			Outstanding		Repaid		Paid				Principal as
						of December											of December
						31, 2012											31, 2012
	Yutaka Niihara(2)(4)	6.5	%	1/12/09	On Demand	$	272,800		$	350,000	$	—	$	18,763	NA		NA
	Hope Int’l Hospice(1)	8	%	1/12/11	2 years	200,000			200,000		—		12,000		NA		NA
	Hope Int’l Hospice(1)	8	%	1/17/12	On Demand	200,000			200,000		—		8,000		NA		NA
	Lan T. Tran(2)	11	%	2/10/12	2 years(3)	80,000			205,000		125,000		—		NA		NA
	Tracey & Mark Doi(4)	8	%	2/10/12	1 year	108,000			108,000		—		—		$	3.6	30,000
	Hideki & Eiko Uehara(5)	11	%	2/15/12	2 years(3)	133,333			133,333		—		11,204		NA		NA
	Hope Int’l Hospice(1)	8	%	6/14/12	On Demand	200,000			200,000		—		—		NA		NA
	Hope Int’l Hospice(1)	8	%	6/21/12	On Demand	100,000			100,000		—		—		NA		NA
	Cuc T. Tran(5)	11	%	6/27/12	1 year	10,000			10,000		—		—		NA		NA
	Yasushi Nagasaki(2)	10	%	6/29/12	On Demand	388,800			388,800		—		—		$	3.3	117,818
	Yutaka Niihara(2)(4)	1	%	8/29/12	1 year	1,270,100			1,270,100		—		—		NA		NA
	Hideki & Eiko Uehara(5)	11	%	9/7/12	1 year	32,400			32,400		—		—		$	3.6	9,000
	MLPF&S Cust. FBO Willis C. Lee(2)(4)	10	%	10/5/12	1 year	138,242			138,242		—		—		$	3.6	38,400
	Yutaka Niihara(2)(4)	10	%	12/5/12	On Demand	1,213,700			1,213,700		—		—		NA		NA
	Sub total					$	4,347,375		$	4,549,575	$	125,000	$	49,967	—		195,218
	Less discount					(635,177		)
	Total					$	3,712,198
	(1)       Dr. Niihara is also the CEO of Hope International Hospice, Inc.
	(2)       Officer
	(3)       Due on Demand
	(4)       Director
	(5)       Family of Officer/Director
	Since July 2012, we have been engaged in significant litigation with Amir Heshmatpour and AFH Holding and Advisory, LLC, or AFH Advisory. Mr. Heshmatpour, one of our former directors, owns AFH Advisory, which was our majority stockholder until our combination with Emmaus Medical, Inc. pursuant to the Merger in May 2011. In September 2012, AFH Advisory, Griffin Ventures, Ltd., or Griffin, and The Amir & Kathy Heshmatpour Family Foundation, or the Foundation, filed a complaint against us in the Superior Court of Delaware. The complaint alleged that we did not have the right to cancel the plaintiffs’ shares, a right that we had previously asserted under a Letter of Intent between us and AFH Advisory, and asked the court to issue a declaratory judgment to that effect. In October 2012 we filed counterclaims against the plaintiffs and third-party claims against Mr. Heshmatpour. We asked the court for an order declaring that the plaintiffs’ shares were canceled and that, because of fraudulent inducement on their part, the Letter of Intent was void and of no further effect. In addition, we asked the court to award compensatory and punitive damages, in amounts to be determined, for breach of contract, unjust enrichment and fraud.
	On June 27, 2013, the Superior Court of the State of Delaware issued an order implementing a partial summary judgment in favor of the Company in its litigation against AFH Advisory, Griffin Ventures, Ltd. (“Griffin”), The Amir & Kathy Heshmatpour Family Foundation (the “Foundation”) and Amir Heshmatpour. The order, among other things, (i) stated that a letter of intent previously entered into between the Company and AFH Advisory (the “Letter of Intent”) was properly terminated as of July 19, 2012 by the Company, and (ii) ordered the transfer agent for the Company to effect the cancellation of 2,504,249 shares of the Company’s common stock held by AFH Advisory, Griffin and the Foundation. The cancellation of such shares was effected by the Company’s transfer agent on June 28, 2013. The Company’s cause of action for fraud, which was not part of the summary judgment, has not yet been litigated or settled. The cancellation of such shares is subject to appeal until 30 days after the completion of trial court proceedings. While the partial summary judgment in favor of the Company in this litigation led to the cancellation of 2,504,249 shares of the Company’s common stock by the transfer agent on June 28, 2013, the Company plans to present these shares in its financial statements as outstanding, and has restored $0.4 million to the balance sheet as due to related parties until the right of appeal has lapsed and all contingencies have been resolved.

GEOGRAPHIC_INFORMATION

GEOGRAPHIC INFORMATION	9 Months Ended
	Sep. 30, 2013
Geographic Information	'
GEOGRAPHIC INFORMATION	'
	NOTE 10 — GEOGRAPHIC INFORMATION
	For the nine months ended September 30, 2013 and 2012, the Company earned revenue from countries outside of the United States as outlined in the table below.  The Company did not have any significant currency translation or foreign transaction adjustments during the nine months ended September 30, 2013 and 2012.
	Country	Sales nine months ended		% of Total Revenue nine	Sales nine months ended		% of Total Revenue nine
		September 30, 2013		months ended	September 30, 2012		months ended
				September 30, 2013			September 30, 2012
	Japan	$	125,590	51%	$	204,166	56%
	South Korea	—		—	46,000		13%
	Taiwan	7,980		3%	—		—

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 11 — SUBSEQUENT EVENTS
	Subsequent to the nine months ended September 30, 2013, the Company issued the following convertible notes and promissory notes:
	Notes issued after September 30, 2013	Principal Amounts		Annual		Term of Notes	Conversion
				Interest Rate			Price
	Convertible note	$	254,320	10	%	2 years	$	3.05
	Convertible notes	2,472,752		10	%	On Demand up to 1 year	$	3.6
	Convertible note — related party	152,066		10	%	1 year	$	3.6
	Promissory notes	833,335		11	%	2 years	NA
	Promissory notes — related party	252,165		11	%	On Demand up to 2 years
	Total	$	3,964,638

AMOUNTS_RECLASSIFIED_OUT_OF_AC

AMOUNTS RECLASSIFIED OUT OF ACCUMULATED OTHER COMPREHENSIVE INCOME (RESTATED)	9 Months Ended
	Sep. 30, 2013
Amounts Reclassified Out Of Accumulated Other Comprehensive Income Restated	'
AMOUNTS RECLASSIFIED OUT OF ACCUMULATED OTHER COMPREHENSIVE INCOME (RESTATED)	'
	NOTE 12 — AMOUNTS RECLASSIFIED OUT OF ACCUMULATED OTHER COMPREHENSIVE INCOME (RESTATED)
		Unrealized holding			Unrealized			Total
		gain (loss) on securities			Foreign
		available-for-sale			translation
	Balance — December 31, 2011	255,340			(2,927		)	252,413
	Other comprehensive income before reclassifications	(284,216		)	(5,119		)	(289,335		)
	Amounts reclassified from accumulated other comprehensive income	24,490			—			24,490
	Net current period other comprehensive income	(259,726		)	(5,119		)	(264,845		)
	Balance — December 31, 2012	(4,386		)	(8,046		)	(12,432		)
	Other comprehensive income before reclassifications	719,857			(34,381		)	685,476
	Amounts reclassified from accumulated other comprehensive income	—			—			—
	Net current period other comprehensive income	719,857			(34,381		)	685,476
	Balance — September 30, 2013	$	715,471		$	(42,427	)	$	673,044
	All amounts are net of tax.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Summary Of Significant Accounting Policies Policies	'
Basis of presentation	'
	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of presentation — The accompanying condensed consolidated financial statements are unaudited and have been prepared by the Company in accordance with accounting principles generally accepted in the United States (‘‘GAAP’’) as found in the Accounting Standards Codification (‘‘ASC’’) and Accounting Standards Update (‘‘ASU’’) of the Financial Accounting Standards Board (‘‘FASB’’). Certain information and footnote disclosures normally included in the Company’s annual financial statements have been condensed or omitted. These condensed consolidated financial statements, in the opinion of management, reflect all normal recurring adjustments necessary for a fair presentation of the Company’s financial position and results of operations for the interim periods ended September 30, 2013 and 2012 and the period since inception.
	The results of operations for the interim periods are not necessarily indicative of the results of operations to be expected for the full year. These condensed consolidated financial statements should be read in conjunction with the audited financial statements as of and for the year ended December 31, 2012, and the notes thereto, which are included in the Company’s filings with the Securities and Exchange Commission.
Restatement and Immaterial Corrections of Prior Period Amounts	'
	Restatement of Prior Period Amounts — In connection with the preparation of our December 31, 2013 consolidated financial statements, we identified the following material errors in our condensed consolidated financial statements as of and for the three and nine months ended September 30, 2013.
	On September 11, 2013, the Company issued an aggregate of 3,020,501 units at a price of $2.50 per unit.  Each unit consisted of one share of common stock and one common stock purchase warrant. The aggregate gross purchase price for the units was $6,435,055 after transaction costs.   The Company incorrectly allocated the value of the transaction between the shares of common stock and the warrants based on their relative value, instead of allocating value first to the warrants to the extent of their fair value, as is required by generally accepted accounting principles, and allocating the residual to the common shares. In addition, the costs of the transaction were incorrectly allocated entirely to the common shares instead of between the common shares and liability-classified warrants. As a result, we are amending our previously filed Quarterly Report on Form 10-Q for the third quarter ended September 30, 2013 to correctly account for the above matters, which resulted in Derivative Liabilities increasing by $4.1 million and Additional Paid-in Capital decreasing by $3.3 million as of September 30, 2013, and Transaction Costs increasing by $1.0 million and other income related to the Change in fair value of Derivative Liabilities increasing by $0.2 million for the three and nine months ended September 30, 2013. These errors did not affect periods prior to the quarter ended September 30, 2013.
	The following tables present the impact of these restatements on the Company’s condensed consolidated financial statements as of September 30, 2013, for the three and nine months ended September 30, 2013 and for the period from inception to September 30, 2013, as well as the impact of certain other immaterial corrections to these periods as described below.
		Nine months ended September 30, 2013
		As		Restatement		Immaterial		As Restated
		Previously		Adjustment		Error
		Reported				Correction
	Condensed Consolidated Balance Sheet
	Derivative liabilities	2,441,382		4,127,618		—		6,569,000
	Total long-term liabilities	5,787,942		4,127,618		—		9,915,560
	Total liabilities	16,304,874		4,127,618		394,446		20,826,938
	Additional paid-in capital	38,415,254		(3,357,020	)	(819,641	)	34,238,593
	Deficit accumulated during the development stage	(46,838,971	)	(770,597	)	875,621		(46,733,947	)
	Total stockholders’ deficit	(7,271,018	)	(4,127,618	)	(394,446	)	(11,793,082	)
	Condensed Consolidated Statements of Comprehensive Loss
	Transaction costs	—		1,014,019		—		1,014,019
	Total operating expenses	9,799,170		1,014,019		(282,225	)	10,530,964
	Loss from operations	(9,699,691	)	(1,014,019	)	282,225		(10,431,485	)
	Change in fair value of derivative liabilities	47,578		243,422		—		291,000
	Total other income (expense)	(1,119,166	)	243,422		(144,585	)	(1,020,329	)
	Loss before income taxes	(10,818,857	)	(770,597	)	137,639		(11,451,815	)
	Net loss	(10,821,407	)	(770,597	)	590,571		(11,001,433	)
	Comprehensive loss	(9,683,000	)	(770,597	)	137,639		(10,315,957	)
	Loss per share (1)	(0.44	)					(0.43	)
	Condensed Consolidated Statement of Changes in Stockholders’ Equity (Deficit)
	2013 Equity component of stock and warrant units issued for cash	3,946,095		(3,357,021	)	—		589,074
	2013 Net loss	(10,821,407	)	(770,597	)	590,571		(11,001,433	)
	Total stockholders’ deficit	(7,271,018	)	(4,127,618	)	(394,446	)	(11,793,082	)
	Condensed Consolidated Statements of Cash Flows (2)
	Change in fair value of derivative liabilities	(47,578	)	(243,422	)	—		(291,000	)
	Transaction costs	—		1,014,019		—		1,014,019
	(1)   includes impact of including shares canceled in June 2013 until all contingencies have been resolved
	(2)   no changes to net cash flows from (used in) operating activities, investing activities or financing activities
		Three months ended September 30, 2013
		As		Restatement		Immaterial		As Restated
		Previously		Adjustment		Error
		Reported				Correction
	Condensed Consolidated Statements of Comprehensive Loss
	Transaction costs	—		1,014,019		—		1,014,019
	Total operating expenses	3,210,828		1,014,019		(93,235	)	4,131,612
	Loss from operations	(3,193,144	)	(1,014,019	)	93,235		(4,113,928	)
	Change in fair value of derivative liabilities	47,578		243,422		—		291,000
	Total other income (expense)	(514,824	)	243,422		—		(271,402	)
	Loss before income taxes	(3,707,968	)	(770,597	)	93,235		(4,385,330	)
	Net loss	(3,707,968	)	(770,597	)	144,364		(4,334,201	)
	Comprehensive loss	(3,583,527	)	(770,597	)	93,235		(4,260,889	)
	Loss per share (1)	(0.15	)					(0.16	)
	(1)   includes impact of including shares canceled in June 2013 until all contingencies have been resolved
		For the period from December 20, 2000 (inception)
		to September 30, 2013
		As		Restatement		Immaterial		As Restated
		Previously		Adjustment		Error
		Reported				Correction
	Condensed Consolidated Statement of Changes in Stockholders’ Equity (Deficit)
	2013 Equity component of stock and warrant units issued for cash	3,946,095		(3,357,021	)	—		589,074
	2013 Net loss	(10,821,407	)	(770,597	)	590,571		(11,001,433	)
	Total stockholders’ deficit	(7,271,018	)	(4,127,618	)	(394,446	)	(11,793,082	)
	Condensed Consolidated Statements of Comprehensive Loss
	Transaction costs	788,893		1,014,019		—		1,802,912
	Total operating expenses	41,876,072		1,014,019		(567,275	)	42,322,816
	Loss from operations	(41,329,767	)	(1,014,019	)	567,275		(41,776,511	)
	Change in fair value of derivative liabilities	47,578		243,422		—		291,000
	Total other income (expense)	(5,481,351	)	243,422		(144,585	)	(5,382,514	)
Loss before income taxes	(46,811,118	)	(770,597	)	422,690		(47,159,025	)
Net loss	(46,838,971	)	(770,597	)	875,621		(46,733,947	)
Comprehensive loss	(45,712,995	)	(770,597	)	422,690		(46,060,902	)
Condensed Consolidated Statements of Cash Flows (2)
Change in fair value of derivative liabilities	(47,578	)	(243,422	)	—		(291,000	)
Transaction costs from private placement	—		1,014,019		—		1,014,019
(2)   no changes to net cash flows from (used in) operating activities, investing activities or financing activities
Immaterial Corrections of Prior Year Amounts — During the preparation of its December 31, 2013 consolidated financial statements, the Company identified the following immaterial errors in its December 31, 2012 annual and quarterly condensed consolidated financial statements which have been corrected in the accompanying condensed consolidated financial statements:
a)             The Company incorrectly recognized share-based compensation expense prior to the grant date for stock options awarded to certain employees and consultants. The impact of this correction resulted in a reduction of share-based compensation expense of $0.1 million for each of the second, third and fourth quarters of 2012, $0.3 million for the year ended December 31, 2012, and $0.1 million for each of the first, second and third quarters of 2013.
b)             In June 2012, the Company incorrectly recorded the gain relating to the settlement of a loan as a gain on marketable securities. This has been corrected to show a gain on debt extinguishment of $300,312 and a realized loss on securities available-for-sale of $24,490, with no change in total net loss for the quarter ended June 30, 2012.
We have also identified the following immaterial errors in our 2013 quarterly financial statements, the effects of which have been addressed in the accompanying condensed consolidated financial statements:
a)             In the quarter ended June 30, 2013, the Company incorrectly accounted for the May 2013 issuance of shares of common stock to the Company’s CEO in exchange for the termination of a promissory note held by our CEO and accrued interest thereon. The remaining unamortized loan discount of $249,861 was originally recorded as interest expense. This has been corrected to report the remaining unamortized loan discount of $249,861 as a debt extinguishment loss between related entities which is recorded as a capital transaction in the accompanying condensed consolidated financial statements.
b)             In the quarter ended June 30, 2013, the Company incorrectly recorded the cancelation of shares of the Company’s common stock held by AFH Advisory, Griffin and the Foundation, and the cancelation of a payment obligation to AFH Advisory in the amount of $394,446. The cancelations had been ordered by the court in connection with a partial summary judgment in the Company’s favor in the ongoing litigation against AFH Advisoy, as further described in Note 9 — Related Party Transactions.  While the partial summary judgment in favor of the Company led to the cancelation of 2,504,249 shares of the Company’s common stock by the Company’s transfer agent on June 28, 2013, the cancelation of such shares and payment obligation is subject to appeal until 30 days after the completion of final court proceedings. The Company has made an adjustment to the accompanying condensed consolidated financial statements to present these shares as outstanding, and has restored $394,446 to the balance sheet as an amount due to related parties until the right of appeal has lapsed and all contingencies have been resolved.
Going concern	'
	Going concern — The accompanying condensed consolidated financial statements have been prepared on the basis that the Company will continue as a going concern. The Company has losses for the nine months ended September 30, 2013 totaling $11,001,433 as well as an accumulated deficit since inception amounting to $46,733,947. In addition, the Company has a significant amount of notes payable and other obligations due within the next year and is projecting that its operating losses and expected capital needs will exceed its existing cash balances and cash expected to be generated from operations for the foreseeable future, including the expected costs relating to the commercialization of the Company’s L-glutamine treatment for SCD.  In order to meet the Company’s expected obligations, management intends to raise additional funds through equity and debt offerings and partnership agreements.  However, there can be no assurance that the Company will be able to obtain any additional equity and debt financings or enter into partnership agreements.  Therefore, due to the uncertainty of the Company’s ability to meet its current operating and capital expenses, there is substantial doubt about the Company’s ability to continue as a going concern, as the continuation and expansion of its business is dependent upon obtaining further financing, successful and sufficient market acceptance of its products, and finally, achieving a profitable level of operations.  The condensed consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.
Recapitalization and change in legal status of entity	'
	Recapitalization and change in legal status of entity
	2003 Recapitalization — In October 2003, Emmaus Medical acquired substantially all of the assets of Emmaus Medical, LLC.  The stockholders of Emmaus Medical were substantially the same as the members of Emmaus Medical, LLC.  As such, the transaction was accounted for as a transfer of assets between entities under common control pursuant to accounting standards codification 805, Business Combinations.
	The effect of the recapitalization was to retroactively present the stockholders’ equity (deficit) of Emmaus Medical, Inc. (the surviving entity) to the earliest period presented in the financial statements.  This recapitalization had no effect on results of operations for any period presented.  Also, concurrent with the recapitalization, Emmaus Medical changed its legal status from a Limited Liability Company to a “C” Corporation.  In connection with this change, deficits accumulated in the Limited Liability Company were transferred to additional paid in capital.
	2011 Merger — Pursuant to the Merger Agreement, Emmaus Medical merged with and into AFH Merger Sub with Emmaus Medical continuing as the surviving entity (the “Merger”).
	Upon consummation of the Merger, (i) each outstanding share of Emmaus Medical common stock was exchanged for 29.48548924976 shares of Company common stock, (ii) each outstanding Emmaus Medical option and warrant, which was exercisable for one share of Emmaus Medical common stock, was exchanged for an option or warrant, as applicable, exercisable for 29.48548924976 shares of Company common stock; and (iii) each outstanding convertible note of Emmaus Medical, which was converted for one share of Emmaus Medical common stock, was exchanged for a convertible note exercisable for 29.48548924976 shares of Company common stock.
	As a result of the Merger, security holders of Emmaus Medical received 20,628,305 shares of Company common stock, options and warrants to purchase an aggregate of 326,507 shares of Company common stock, and convertible notes to purchase an aggregate of 271,305 shares of Company common stock.
	Four stockholders exercised their dissenters’ rights in connection with the Merger and returned an aggregate of 47,178 shares for an aggregate of $200,000.  The shares were cancelled as of May 3, 2011, the closing date of the Merger and recorded as a current liability as of that date.
	For accounting purposes, the Merger transaction was accounted for as a reverse merger. The transaction has been treated as a recapitalization of Emmaus Medical and its subsidiaries.  This resulted in Emmaus Life Sciences, Inc. (the legal acquirer of Emmaus Medical and its subsidiaries) being considered the accounting acquiree, and Emmaus Medical whose management took control of Emmaus Life Sciences, Inc. (the legal acquiree of Emmaus Medical) being considered the accounting acquirer.
Principles of consolidation	'
	Principles of consolidation — The condensed consolidated financial statements include the accounts of the Company (and its wholly-owned subsidiary, Emmaus Medical, Inc., and Emmaus Medical’s wholly-owned subsidiaries, Newfield Nutrition Corporation, EM Japan and EM Europe).  All significant intercompany transactions have been eliminated.
Development stage company	'
	Development stage company — The Company is a development stage company as defined in accounting principles generally accepted in the United States of America. The Company is considered a development stage company because it devotes substantially all of its time to research and development for potential pharmaceutical products and to establish its business and operations. The minimal sales for the period from December 20, 2000 (date of inception) to September 30, 2013 are from NutreStore and the products of Newfield Nutrition Corporation which are not considered part of the Company’s principal operations.
Estimates	'
	Estimates — Financial statements prepared in accordance with accounting principles generally accepted in the United States require management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Among other things, management has estimated the useful lives of equipment and other assets, along with the variables used to calculate the valuation of stock options and warrants using the Black-Scholes-Merton option valuation model.  Actual results could differ from those estimates.
	In addition, the initial value of the derivative liability as of September 11, 2013 and the change in fair value of the derivative liability as of September 30, 2013 were determined using a Binomial Monte-Carlo Cliquet (aka Ratchet) Option Pricing Model. The model is similar to traditional Black-Scholes-type option pricing models except that the exercise price resets at certain dates in the future.
Cash and cash equivalents	'
	Cash and cash equivalents — Cash and cash equivalents include short-term securities with original maturities of less than ninety days. The Company maintains its cash and cash equivalents at insured financial institutions, the balances of which may, at times, exceed federally insured limits.  Management believes that the risk of loss due to the concentrations is minimal.
Inventories	'
	Inventories — Inventories as of September 30, 2013 are valued based on first-in, first-out and at the lesser of cost or market value. Work-in-process inventories consist of raw material L-glutamine for the Company’s AminoPure and NutreStore products that has not yet been packaged and labeled for sale.
	All of the inventory purchases during the nine months ended September 30, 2013 were from two vendors and during 2012 were from one vendor.
	Inventory by category	September 30, 2013			December 31, 2012
	Work-in-process	59,944			—
	Finished goods	107,820			203,389
		$	167,764		$	203,389
Deposits	'
	Deposits — Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment after one year or beyond the operating cycle, if longer, are recorded as deposits.  Deposit amounts consist of retainer payments for professional services, amounts paid to the Company’s contract research organization for FDA Phase 3 clinical trial activities and security deposits for our offices.
Revenue recognition	'
	Revenue recognition — Revenue is recognized when there is persuasive evidence that an arrangement exists, delivery has occurred, the price is fixed and determinable and collection is reasonably assured.
	With prior written approval of the Company, in certain situations, product is returnable only by our direct customers for a returned goods credit for product that is expired, damaged in transit, or which is discontinued, withdrawn or recalled.
	The Company estimates its sales returns based upon its prior sales and return history and accrues a Sales Return Allowance at the time of sale.  Historically, sales returns have been immaterial.
	The Company pays royalties on an annual basis based on existing license arrangements.  These royalties are recognized as cost of goods sold upon sale of the products.
Allowance for doubtful accounts	'
	Allowance for doubtful accounts — The Company provides an allowance for uncollectible accounts based upon prior experience and management’s assessment of the collectability of existing specific accounts.
Advertising cost	'
	Advertising cost — Advertising costs are expensed as incurred. Advertising costs for the nine months ended September 30, 2013 and 2012 were $161,301 and $134,221, respectively. Advertising costs from December 20, 2000 (date of inception) to September 30, 2013 were approximately $577,829.
Property and equipment	'
	Property and equipment — Leaseholds, furniture, and fixtures are recorded at historical cost and depreciated on a straight-line basis over their estimated useful lives of 5 to 7 years. Maintenance and repairs are expensed as incurred, while major additions and improvements are capitalized. Gains and losses on disposition are included in current operations.
Intangibles	'
	Intangibles — The Company’s intangible assets include license issue fees and patent costs relating to a license agreement (Note 4). These intangible assets are amortized over a period of 3 to 7 years, the estimated legal life of the patents and economic life of the license agreements.  The intangible assets are assessed by management, for potential impairment on an annual basis.  No impairment existed as of September 30, 2013 and December 31, 2012.
Impairment of long-lived assets	'
	Impairment of long-lived assets — The Company evaluates the carrying value of its long-lived assets for impairment whenever events or changes in circumstances indicate that such carrying values may not be recoverable. The Company uses its best judgment based on the current facts and circumstances relating to its business when determining whether any significant impairment factors exist.  If the Company determines that the carrying values of long-lived assets may not be recoverable based upon the existence of one or more indicators of impairment, the Company performs an undiscounted cash flow analysis to determine if impairment exists. If impairment exists, the Company measures the impairment based on the difference between the asset’s carrying amount and its fair value, and the impairment is charged to consolidated statement of comprehensive loss in the period in which the long-lived asset impairment is determined to have occurred.
	The Company has determined that no impairment of the carrying value of its long-lived assets existed at September 30, 2013 and December 31, 2012.
	There can be no assurance, however, that market conditions will not change or demand for the Company’s products will continue or allow the Company to realize the value of its long-lived assets and prevent future impairment.
Research and development	'
	Research and development — Research and development consist of expenditures for the research and development of new products and technologies, which primarily involve contract research, payroll-related expenses, and other related supplies.  Research and development costs are expensed as incurred. Intangible assets acquired for research and development purposes are capitalized if they have alternative future use.
Share-based compensation	'
	Share-based compensation — The Company recognizes compensation cost for share-based compensation awards over the service term of the recipients of the share-based awards.  The fair value of share-based compensation is calculated using the Black-Scholes-Merton pricing model.  The Black-Scholes-Merton model requires subjective assumptions regarding future stock price volatility and expected time to exercise, which greatly affect the calculated values.  The expected term of awards granted is derived from historical data on awards exercised and post-vesting employment termination behavior.  The risk-free rate selected to value any particular grant is based on the U.S. Treasury rate on the grant date that corresponds to the expected term of the award.  The expected volatility is based on the historical volatility of the common stock of comparable publicly traded companies.  These factors could change, affecting the determination of share-based compensation expense in future periods.
Income taxes	'
	Income taxes — The Company accounts for income taxes under the asset and liability method, wherein deferred tax assets and liabilities are recognized for the future tax consequences attributable to the differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs.  A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through the generation of future taxable income for the related jurisdictions.
	For balance sheet presentation, current deferred tax assets and liabilities within each tax jurisdiction have been offset and presented as a single amount and non-current deferred tax assets and liabilities within each tax jurisdiction have been offset and presented as a single amount.
	When tax returns are filed, it is highly probable that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained.  The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.  Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority.  The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination.  As of September 30, 2013, the Company had no unrecognized tax benefits, and the Company had no positions which, in the opinion of management, would be reversed if challenged by a taxing authority.  In the event the Company is assessed interest and/or penalties such amounts will be classified as income tax expense in the financial statements.
	As of September 30, 2013, all federal tax returns since 2010 and state tax returns since 2009 are still subject to adjustment upon audit.  No tax returns are currently being examined by the taxing authorities.
Comprehensive income (loss)	'
	Comprehensive income (loss) — Comprehensive income (loss) includes net loss and other comprehensive income (loss).  The items of other comprehensive income (loss) for the Company are unrealized gains and losses on marketable securities classified as available-for-sale and foreign translation adjustments relating to its subsidiaries.  When the Company realizes a gain or loss on securities available-for-sale for which an unrealized gain or loss was previously recognized, a corresponding reclassification adjustment is made to remove the unrealized gain or loss from accumulated other comprehensive income (loss) and reflect the realized gain or loss in current operations.
Marketable securities	'
	Marketable securities — Investment securities as of September 30, 2013 and December 31, 2012 are classified as available-for-sale. Securities available-for-sale are recorded at cost and any increases or decreases in fair market value are recorded as unrealized gain or loss in accumulated other comprehensive income (loss). The Company monitors these investments for impairment and makes appropriate reductions in carrying values when necessary. CellSeed, Inc. securities are the only marketable security the Company currently carries on its books. The Company’s marketable securities consist of 73,550 shares of CellSeed stock which are part of 147,100 shares acquired in January 2009 for 100,028,000 Japanese Yen (equivalent to $1,109,819), at 680 Yen per share.  CellSeed’s IPO (Tokyo Stock Exchange symbol 7776) was completed on March 16, 2010.  As of September 30, 2013 and December 31, 2012, the closing price per share was 2,318 Yen and 661 Yen, respectively.
	In July 2013, based on an increase in market value of CellSeed shares, Mitsubishi UFJ Capital III Limited Partnership (Mitsubishi) released to the Company 34,300 shares of CellSeed stock.  This was part of the 73,550 shares of CellSeed stock held by Mitsubishi as collateral on a $500,000 convertible note issued to Mitsubishi.  The note is now secured by the remaining 39,250 shares of CellSeed stock held by Mitsubishi as collateral.
	As of September 30, 2013, 34,300 shares of CellSeed stock are classified as a current asset and 39,250 shares of CellSeed stock that are pledged against the note, which is due in 2016, are classified as marketable securities, pledged to creditor.  Subsequent to September 30, 2013 but prior to the date of this report, the Company sold 25,000 of the shares classified as a current asset in open market transactions. As of December 31, 2012, 100% of the investment in CellSeed was classified as a long-term asset in the accompanying consolidated balance sheet as the entire investment was assigned as collateral to secure the $500,000 convertible note issued to Mitsubishi.
Gain on derecognition of accounts payable	'
	Gain on derecognition of accounts payable — The Company derecognizes accounts payable and records gain when the related contractual obligation is discharged, cancelled or expired.  During the nine months ended September 30, 2013, the Company recorded a total of $341,361 as a gain on derecognition of accounts payable due to reaching a settlement with a creditor in regards to the amounts owed relating to services provided to the Company.
Foreign Currency Translation	'
	Foreign Currency Translation - The Company’s reporting currency is the U.S. dollar. The yen and the euro are the functional currencies of our subsidiaries, EM Japan and EM Europe, respectively, as they are the primary currencies within the economic environments in which EM Japan and EM Europe operate. Assets and liabilities of their operations are translated into U.S. dollars at period-end exchange rates, and revenues and expenses are translated into U.S. dollars at average exchange rates in effect during each reporting period. Adjustments resulting from the translation are reported in other comprehensive income or loss.
Financial Instruments	'
	Financial Instruments - Financial instruments included in our financial statements are comprised of cash and cash equivalents, short-term and long-term available-for-sale investments, accounts receivable, derivative financial instruments, accounts payable, certain accrued liabilities, convertible notes, promissory notes, due to related party, dissenting stockholders payable, contingent consideration and other contingent liabilities. The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, due to related party, and dissenting stockholders payable approximate their fair values due to the short-term nature of those instruments.
Fair value measurements	'
	Fair value measurements — The Company defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.  The Company measures fair value under a framework that provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value.  The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).  The three levels of the fair value hierarchy are described as follows:
	Level 1: Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Company has the ability to access.
	Level 2: Inputs to the valuation methodology include:
	·                  Quoted prices for similar assets or liabilities in active markets;
	·                  Quoted prices for identical or similar assets or liabilities in inactive markets;
	·                  Inputs other than quoted prices that are observable for the asset or liability;
	·                  Inputs that are derived principally from or corroborated by observable market data by correlation or other means.
	If the asset or liability has a specified (contractual) term, the Level 2 inputs must be observable for substantially the full term of the asset or liability.
	Level 3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement.
	The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.  Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value assigned to marketable securities is determined by obtaining quoted prices on nationally recognized securities exchanges, and are classified as Level 1 investments at September 30, 2013.  The fair value of the Company’s debt instruments is not materially different from their carrying values as presented.  The fair value of the Company’s convertible debt instruments was determined based on Level 2 inputs.  The carrying value of the debt was discounted based on allocating proceeds to other financial instruments within the arrangement as discussed in Note 6.
	Type of Loan	Term of Loan		Annual		Original			Conv.	Beneficial		Warrants	Strike	Warrant		Effective
				Interest		Loan			Rate	Conversion			Price	FMV		Interest
				Rate		Principal				Discount				Discount		Rate
						Amount				Amount				Amount		Including
																Discounts
	2012 Convertible notes payable	Due on demand up to 1 year		8% to 10%		$	2,794,187		$3.30 to $3.60	$	256,761	86,573	$1.00 to 75% of FMV	$	175,961	15.4% to 101.0%
	2013 Convertible notes payable	1 to 2 years		10%		3,079,666			$3.30	396,801		50,000	$3.30	116,831		19.1% to 61.6%
	2012 Notes payable	Due on demand up to 2 years		1% to 11%		2,641,768			NA	—		1,381,020	$1.00 to $2.50	1,485,835		54.6% to 67.8%
	Total					$	8,515,621			$	653,562	1,517,593		$	1,778,627
	The Company issued stock purchase warrants in conjunction with its September 2013 private placement (see Note 7) that are accounted for as derivative instruments whose fair market value is determined using Level 3 inputs. These inputs include expected term and expected volatility. The Company did not have any Level 3 financial assets or liabilities measured at fair value at December 31, 2012.
	The following table presents the activity for those items measured at fair value on a recurring basis using Level 3 inputs for the nine months ended September 30, 2013:
		Derivative Instruments —
		Stock Purchase Warrants
	Balance at December 31, 2012	$	—
	Fair value at issuance date	6,860,000
	Change in fair value included in the statement of comprehensive loss	(291,000		)
	Balance at September 30, 2013	$	6,569,000
	The initial value of the derivative liability as of September 11, 2013 and the change in fair value of the derivative liability as of September 30, 2013 were determined using a Binomial Monte-Carlo Cliquet (aka Ratchet) Option Pricing Model. The model is similar to traditional Black-Scholes-type option pricing models except that the exercise price resets at certain dates in the future. The values as of September 11, 2013 and September 30, 2013 were calculated based on the following assumptions:
		September 30, 2013			Initial Value
	Risk-free interest rate	1.39		%	1.72		%
	Expected volatility (peer group)	69.7		%	72.4		%
	Expected life (in years)	4.95			5
	Expected dividend yield	—			—
	Number outstanding	3,020,501			3,020,501
	Fair value at issue date	$	6,860,000		$	6,860,000
Net loss per share	'
	Net loss per share — In accordance with FASB ASC Topic 260, Earnings per Share, the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding.  Dilutive loss per share is computed similar to the basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. As of September 30, 2013 and 2012, there were 13,811,989 and 6,331,996 shares of potentially dilutive securities outstanding, respectively. As the Company reported a net loss, none of the potentially dilutive securities were included in the calculation of diluted loss per share since their effect would be anti-dilutive for all periods presented.
Recent accounting pronouncements	'
	Recent accounting pronouncements — In February 2013, the FASB issued amendments to the accounting guidance for presentation of comprehensive income to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments do not change the current requirements for reporting net income or other comprehensive income, but do require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where the net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under GAAP that provide additional detail about these amounts. For public companies, these amendments are effective for reporting periods beginning after December 15, 2012. Other than a change in presentation, the adoption of these amendments to the accounting guidance did not have a material impact on the Company’s consolidated financial position or results of operations.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2013
Summary Of Significant Accounting Policies Tables	'
Schedule of reclassification	'
	The following tables present the impact of these restatements on the Company’s condensed consolidated financial statements as of September 30, 2013, for the three and nine months ended September 30, 2013 and for the period from inception to September 30, 2013, as well as the impact of certain other immaterial corrections to these periods as described below.
		Nine months ended September 30, 2013
		As		Restatement		Immaterial		As Restated
		Previously		Adjustment		Error
		Reported				Correction
	Condensed Consolidated Balance Sheet
	Derivative liabilities	2,441,382		4,127,618		—		6,569,000
	Total long-term liabilities	5,787,942		4,127,618		—		9,915,560
	Total liabilities	16,304,874		4,127,618		394,446		20,826,938
	Additional paid-in capital	38,415,254		(3,357,020	)	(819,641	)	34,238,593
	Deficit accumulated during the development stage	(46,838,971	)	(770,597	)	875,621		(46,733,947	)
	Total stockholders’ deficit	(7,271,018	)	(4,127,618	)	(394,446	)	(11,793,082	)
	Condensed Consolidated Statements of Comprehensive Loss
	Transaction costs	—		1,014,019		—		1,014,019
	Total operating expenses	9,799,170		1,014,019		(282,225	)	10,530,964
	Loss from operations	(9,699,691	)	(1,014,019	)	282,225		(10,431,485	)
	Change in fair value of derivative liabilities	47,578		243,422		—		291,000
	Total other income (expense)	(1,119,166	)	243,422		(144,585	)	(1,020,329	)
	Loss before income taxes	(10,818,857	)	(770,597	)	137,639		(11,451,815	)
	Net loss	(10,821,407	)	(770,597	)	590,571		(11,001,433	)
	Comprehensive loss	(9,683,000	)	(770,597	)	137,639		(10,315,957	)
	Loss per share (1)	(0.44	)					(0.43	)
	Condensed Consolidated Statement of Changes in Stockholders’ Equity (Deficit)
	2013 Equity component of stock and warrant units issued for cash	3,946,095		(3,357,021	)	—		589,074
	2013 Net loss	(10,821,407	)	(770,597	)	590,571		(11,001,433	)
	Total stockholders’ deficit	(7,271,018	)	(4,127,618	)	(394,446	)	(11,793,082	)
	Condensed Consolidated Statements of Cash Flows (2)
	Change in fair value of derivative liabilities	(47,578	)	(243,422	)	—		(291,000	)
	Transaction costs	—		1,014,019		—		1,014,019
	(1)   includes impact of including shares canceled in June 2013 until all contingencies have been resolved
	(2)   no changes to net cash flows from (used in) operating activities, investing activities or financing activities
		Three months ended September 30, 2013
		As		Restatement		Immaterial		As Restated
		Previously		Adjustment		Error
		Reported				Correction
	Condensed Consolidated Statements of Comprehensive Loss
	Transaction costs	—		1,014,019		—		1,014,019
	Total operating expenses	3,210,828		1,014,019		(93,235	)	4,131,612
	Loss from operations	(3,193,144	)	(1,014,019	)	93,235		(4,113,928	)
	Change in fair value of derivative liabilities	47,578		243,422		—		291,000
	Total other income (expense)	(514,824	)	243,422		—		(271,402	)
	Loss before income taxes	(3,707,968	)	(770,597	)	93,235		(4,385,330	)
	Net loss	(3,707,968	)	(770,597	)	144,364		(4,334,201	)
	Comprehensive loss	(3,583,527	)	(770,597	)	93,235		(4,260,889	)
	Loss per share (1)	(0.15	)					(0.16	)
	(1)   includes impact of including shares canceled in June 2013 until all contingencies have been resolved
		For the period from December 20, 2000 (inception)
		to September 30, 2013
		As		Restatement		Immaterial		As Restated
		Previously		Adjustment		Error
		Reported				Correction
	Condensed Consolidated Statement of Changes in Stockholders’ Equity (Deficit)
	2013 Equity component of stock and warrant units issued for cash	3,946,095		(3,357,021	)	—		589,074
	2013 Net loss	(10,821,407	)	(770,597	)	590,571		(11,001,433	)
	Total stockholders’ deficit	(7,271,018	)	(4,127,618	)	(394,446	)	(11,793,082	)
	Condensed Consolidated Statements of Comprehensive Loss
	Transaction costs	788,893		1,014,019		—		1,802,912
	Total operating expenses	41,876,072		1,014,019		(567,275	)	42,322,816
	Loss from operations	(41,329,767	)	(1,014,019	)	567,275		(41,776,511	)
	Change in fair value of derivative liabilities	47,578		243,422		—		291,000
	Total other income (expense)	(5,481,351	)	243,422		(144,585	)	(5,382,514	)
	Loss before income taxes	(46,811,118	)	(770,597	)	422,690		(47,159,025	)
	Net loss	(46,838,971	)	(770,597	)	875,621		(46,733,947	)
Comprehensive loss	(45,712,995	)	(770,597	)	422,690		(46,060,902	)
Condensed Consolidated Statements of Cash Flows (2)
Change in fair value of derivative liabilities	(47,578	)	(243,422	)	—		(291,000	)
Transaction costs from private placement	—		1,014,019		—		1,014,019
(2)   no changes to net cash flows from (used in) operating activities, investing activities or financing activities
Schedule of inventory purchases	'
	Inventory by category	September 30, 2013			December 31, 2012
	Work-in-process	59,944			—
	Finished goods	107,820			203,389
		$	167,764		$	203,389
Schedule of fair value of debt	'
	Type of Loan	Term of Loan		Annual		Original			Conv.	Beneficial		Warrants	Strike	Warrant		Effective
				Interest		Loan			Rate	Conversion			Price	FMV		Interest
				Rate		Principal				Discount				Discount		Rate
						Amount				Amount				Amount		Including
																Discounts
	2012 Convertible notes payable	Due on demand up to 1 year		8% to 10%		$	2,794,187		$3.30 to $3.60	$	256,761	86,573	$1.00 to 75% of FMV	$	175,961	15.4% to 101.0%
	2013 Convertible notes payable	1 to 2 years		10%		3,079,666			$3.30	396,801		50,000	$3.30	116,831		19.1% to 61.6%
	2012 Notes payable	Due on demand up to 2 years		1% to 11%		2,641,768			NA	—		1,381,020	$1.00 to $2.50	1,485,835		54.6% to 67.8%
	Total					$	8,515,621			$	653,562	1,517,593		$	1,778,627
Schedule of changes in fair value of derivative liabilities	'
	The following table presents the activity for those items measured at fair value on a recurring basis using Level 3 inputs for the nine months ended September 30, 2013:
		Derivative Instruments —
		Stock Purchase Warrants
	Balance at December 31, 2012	$	—
	Fair value at issuance date	6,860,000
	Change in fair value included in the statement of comprehensive loss	(291,000		)
	Balance at September 30, 2013	$	6,569,000
Schedule of valuation assumptions	'
	The values as of September 11, 2013 and September 30, 2013 were calculated based on the following assumptions:
		September 30, 2013			Initial Value
	Risk-free interest rate	1.39		%	1.72		%
	Expected volatility (peer group)	69.7		%	72.4		%
	Expected life (in years)	4.95			5
	Expected dividend yield	—			—
	Number outstanding	3,020,501			3,020,501
	Fair value at issue date	$	6,860,000		$	6,860,000

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2013
Property And Equipment Tables	'
Schedule of property and equipment	'
	Property and equipment consisted of the following at:
		September 30, 2013			December 31, 2012
	Equipment	$	125,617		$	120,603
	Leasehold improvements	23,054			23,054
	Furniture and fixtures	52,269			52,269
	Sub total	200,940			195,926
	Less: accumulated depreciation	(173,979		)	(157,157		)
	Total	$	26,961		$	38,769

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2013
Intangible Assets Tables	'
Schedule of Intangible Assets	'
	Intangible assets consisted of the following at:
		September 30, 2013			December 31, 2012
	License fees and patent filing costs	$	2,250,000		$	2,250,000
	Less: accumulated amortization	(1,089,286		)	(928,571		)
	Total	$	1,160,714		$	1,321,429
Schedule of estimated aggregate amortization expense for the next five years	'
	As of September 30, 2013 estimated aggregate amortization expense for the next five years is as follows:
	Periods ending December 31	Amount
	2013	$	53,571
	2014	214,286
	2015	214,286
	2016	214,286
	2017	214,286
	Thereafter	249,999
	Total	$	1,160,714

ACCOUNTS_PAYABLE_AND_ACCRUED_E1

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2013
Accounts Payable And Accrued Expenses Tables	'
Schedule of accounts payable and accrued expenses	'
	Accounts payable and accrued expenses consisted of the following at:
		September 30, 2013		December 31, 2012
	Accounts payable
	Clinical trial management expenses	$	330,460	$	527,868
	Legal expenses	418,683		609,823
	Other vendors	575,123		619,886
	Subtotal	1,324,266		1,757,577
	Accrued interest payable, related parties	193,742		64,550
	Accrued interest payable	523,127		246,843
	Accrued expenses	147,556		89,641
	Deferred salary	485,000		401,667
	Total accounts payable and accrued expenses	$	2,673,691	$	2,560,278

NOTES_PAYABLE_Tables

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2013
Notes Payable Tables	'
Schedule of Notes Payable	'
	Notes payable consisted of the following at September 30, 2013:
	Year	Interest		Term of Notes	Conv.	Principal		Discount		Carrying		Shares	Principal		Discount		Carrying		Shares
	Issued	rate			Price	Outstanding		Amount		Amount		Underlying	Outstanding		Amount		Amount		Underlying
		range				September		September		September		Principal	December		December		December		Principal as
						30, 2013		30, 2013		30, 2013		as of	31, 2012		31, 2012		31, 2012		of December
												September							31, 2012
												30, 2013
	Convertible notes payable
	2009	6.50%		5 years	$3.05	$	269,207	$	—	$	269,207	88,197	$	294,355	$	—	$	294,355	96,436
	2010	0 ~ 6.0%		5 years	$3.05	74,000		9,585		64,415		24,248	74,000		13,420		60,580		24,248
	2011	10%		5 years	$3.05	500,000		—		500,000		163,809	500,000		—		500,000		163,809
	2012	10%		Due on demand ~ 2 years	$3.30 ~$3.60	2,004,973		—		2,004,973		558,187	4,307,107		69,179		4,237,928		1,241,925
	2013	10%		Due on demand ~ 2 years	$3.30 ~$3.60	4,777,459		339,535		4,437,924		1,404,835	—		—		—		—
						$	7,625,639	$	349,120	$	7,276,519	2,239,276	$	5,175,462	$	82,599	$	5,092,863	1,526,418
				Current		$	4,386,741	$	256,782	$	4,129,959	1,280,676	$	4,056,007	$	69,179	$	3,986,828	1,170,922
				Non-current		$	3,238,898	$	92,338	$	3,146,560	958,600	$	1,119,455	$	13,420	$	1,106,035	355,496
	Convertible notes payable - related party
	2012	10%		Due on demand	$3.30	$	511,242	$	—	511,242		151,430	$	388,800	$	17,084	$	371,716	117,819
	2013	10%		1 year	$3.60	35,640		—		35,640		9,900	278,642		9,491		269,151		77,403
						$	546,882	$	—	546,882		161,330	$	667,442	$	26,575	$	640,867	195,222
				Current		$	546,882	$	—	$	546,882	161,330	$	667,442	$	26,575	$	640,867	195,222
	Notes payable
	2012	2% ~ 11%		Due on demand ~ 2 years	NA	$	833,335	$	67,690	$	765,645	—	$	1,782,060	$	214,350	$	1,567,710	—
	2013	2% ~ 10%		Due on demand ~ 2 years	NA	1,217,400		—		1,217,400		—	—		—		—		—
						$	2,050,735	$	67,690	$	1,983,045	—	$	1,782,060	$	214,350	$	1,567,710	—
				Current		$	1,850,735	$	67,690	$	1,783,045	—	$	1,082,060	$	214,350	$	867,710	—
				Non-current		$	200,000	$	—	$	200,000	—	$	700,000	$	—	$	700,000	—
	Notes payable - related party
	2009	6.50%		Due on demand	NA	$	—	$	—	$	—	—	$	272,800	$	—	$	272,800	—
	2011	8%		2 years	NA	—		—		—		—	200,000		—		200,000		—
	2012	1% ~ 11%		Due on demand ~ 2 years	NA	1,225,440		17,085		1,208,355		—	3,207,133		608,602		2,598,531		—
	2013	8%		Due on demand	NA	50,000		—		50,000		—	—		—		—		—
						$	1,275,440	$	17,085	$	1,258,355	—	$	3,679,933	$	608,602	$	3,071,331	—
				Current		$	1,275,440	$	17,085	$	1,258,355	—	$	3,679,933	$	608,602	$	3,071,331	—
				Grand Total		$	11,498,696	$	433,895	$	11,064,801	2,400,606	$	11,304,897	$	932,126	$	10,372,771	1,721,640
Schedule of contractual principal payments of loans and notes payable	'
	Contractual principal payments due on notes payable are as follows:
	From September 30, 2013	Payments by Year
	2013	$	4,488,622
	2014	3,772,776
	2015	2,737,298
	2016	500,000
	Total	$	11,498,696
Schedule of fair value assumptions for warrants issued in conjunction with notes	'
	The fair value of the warrants was determined using the Black-Scholes-Merton option pricing model with the following inputs:
	Stock Price	$3.60
	Exercise Price	$1.00 ~ $3.60
	Term	2 ~ 10 years
	Risk-Free Rate	0.30 ~ 2.22%
	Dividend Yield	0%
	Volatility	99.89 ~ 141.70%

STOCKHOLDERS_DEFICIT_Tables

STOCKHOLDERS' DEFICIT (Tables)	9 Months Ended
	Sep. 30, 2013
Stockholders Deficit Tables	'
Schedule of outstanding warrants	'
	A summary of outstanding warrants as of September 30, 2013 is presented below.
		Nine months ended		Year ended
		September 30, 2013		December 31, 2012
	Warrants outstanding, beginning of period	3,408,795		941,202
	Granted	3,370,501		2,967,593
	Exercised	—		—
	Cancelled, forfeited and expired			(500,000	)
	Warrants outstanding, end of period	6,779,296		3,408,795
			Outstanding					Exercisable
	Exercise Price		Number of		Weighted		Weighted	Total	Weighted
			Warrants Issued		Average		Average		Average
					Remaining		Exercise Price		Exercise Price
					Contractual
					Life (Years)
	Balance 2011
	$1.00		311,038		0.93		$1.00	311,038	$1.00
	75% of FMV		331,670		0.93		75% of FMV	331,670	75% of FMV
	$3.05		298,494		1.6		$3.05	298,494	$3.05
	total		941,202					941,202
	During 2012
	$1.00		1,411,020		1.28		$1.00	911,020	$1.00
	75% of FMV		56,573		1.49		75% of FMV	56,573	75% of FMV
	$2.50		1,000,000		1.91		$2.50	1,000,000	$2.50
	2012 total		2,467,593					1,967,593
	During 2013
	$3.50		3,320,501		4.95		$3.50	3,320,501	$3.50
	$3.30		50,000		4.59		$3.30	50,000	$3.30
	2013 total		3,370,501					3,370,501
Schedule of option valuation	'
	The expected volatility was calculated using the historical volatility of a similar public entity in the industry.
		February 28, 2013		April 2, 2012
	Stock price	$3.60		$3.60
	Exercise price	$3.60		$3.60
	Term	10 years		10 years
	Risk-Free Interest Rate	1.89%		2.22%
	Dividend Yield	0%		0%
	Volatility	119.30%		141.70%
Schedule of outstanding options	'
	A summary of outstanding options as of September 30, 2013 is presented below.
				2011 Stock Incentive Plan
		Prior Plan		September 30, 2013		December 31, 2012
	Options outstanding, beginning of period	11,795		1,199,000		61,000
	Granted	—		3,305,000		1,150,000
	Exercised	—		—		—
	Cancelled, forfeited and expired	—		—		(12,000	)
	Options outstanding, end of period	11,795		4,504,000		1,199,000

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2013
Commitments And Contingencies Tables	'
Schedule of future minimum lease payments	'
	Future minimum lease payments under the agreements are as follows:
	2013	$	29,932
	2014	69,564
	2015	17,329
		$	116,825

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2013
Related Party Transactions Tables	'
Schedule of related parties outstanding loans	'
	The following table sets forth information relating to our loans from related persons outstanding as of September 30, 2013.
	Lender	Annual		Date of Loan	Term of Loan	Principal			Highest		Amount of		Amount of		Conversion		Shares
		Interest				Amount			Principal		Principal		Interest Paid		Price		Underlying
		Rate				Outstanding			Outstanding		Repaid						Principal as
						as of											of September
						September 30,											30, 2013
						2013
	Hope Int’l Hospice(1)	8	%	1/17/12	On Demand	$	200,000		$	200,000	$	—	$	16,000	NA		NA
	Lan T. Tran(2)	11	%	2/10/12	2 years(3)	80,000			205,000		125,000		—		NA		NA
	Hideki & Eiko Uehara(5)	11	%	2/15/12	2 years(3)	133,333			133,333		—		—		NA		NA
	Hope Int’l Hospice(1)	8	%	6/14/12	On Demand	200,000			200,000		—		16,000		NA		NA
	Hope Int’l Hospice(1)	8	%	6/21/12	On Demand	100,000			100,000		—		8,000		NA		NA
	Cuc T. Tran(5)	11	%	6/27/12	1 year	10,000			10,000		—		—		NA		NA
	Yasushi Nagasaki(2)	10	%	6/29/12	On Demand	373,000			388,800		15,800		—		$	3.3	113,030
	MLPF&S Cust. FBO Willis C. Lee(2)(4)	10	%	10/5/12	1 year	138,242			138,242		—		—		$	3.6	38,400
	Yutaka Niihara(2)(4)	10	%	12/5/12	On Demand	502,107			1,213,700		711,593		—		NA		NA
	Hope Int’l Hospice(1)	8	%	2/11/13	On Demand	50,000			50,000		—		2,000		NA		NA
	Hideki & Eiko Uehara(5)	10	%	9/7/13	1 year	35,640			35,640		—		—		$	3.6	9,900
	Sub total					$	1,822,322		$	2,674,715	$	852,393	$	42,000	—		161,330
	Less discount					(17,085		)
	Total					$	1,805,237
	(1)       Dr. Niihara is also the CEO of Hope International Hospice, Inc.
	(2)       Officer
	(3)       Due on Demand
	(4)       Director
	(5)       Family of Officer/Director
	The following table sets forth information relating to our loans from related persons outstanding as of December 31, 2012.
	Lender	Annual		Date of Loan	Term of Loan	Principal			Highest		Amount of		Amount of		Conversion		Shares
		Interest				Amount			Principal		Principal		Interest		Price		Underlying
		Rate				Outstanding as			Outstanding		Repaid		Paid				Principal as
						of December											of December
						31, 2012											31, 2012
	Yutaka Niihara(2)(4)	6.5	%	1/12/09	On Demand	$	272,800		$	350,000	$	—	$	18,763	NA		NA
	Hope Int’l Hospice(1)	8	%	1/12/11	2 years	200,000			200,000		—		12,000		NA		NA
	Hope Int’l Hospice(1)	8	%	1/17/12	On Demand	200,000			200,000		—		8,000		NA		NA
	Lan T. Tran(2)	11	%	2/10/12	2 years(3)	80,000			205,000		125,000		—		NA		NA
	Tracey & Mark Doi(4)	8	%	2/10/12	1 year	108,000			108,000		—		—		$	3.6	30,000
	Hideki & Eiko Uehara(5)	11	%	2/15/12	2 years(3)	133,333			133,333		—		11,204		NA		NA
	Hope Int’l Hospice(1)	8	%	6/14/12	On Demand	200,000			200,000		—		—		NA		NA
	Hope Int’l Hospice(1)	8	%	6/21/12	On Demand	100,000			100,000		—		—		NA		NA
	Cuc T. Tran(5)	11	%	6/27/12	1 year	10,000			10,000		—		—		NA		NA
	Yasushi Nagasaki(2)	10	%	6/29/12	On Demand	388,800			388,800		—		—		$	3.3	117,818
	Yutaka Niihara(2)(4)	1	%	8/29/12	1 year	1,270,100			1,270,100		—		—		NA		NA
	Hideki & Eiko Uehara(5)	11	%	9/7/12	1 year	32,400			32,400		—		—		$	3.6	9,000
	MLPF&S Cust. FBO Willis C. Lee(2)(4)	10	%	10/5/12	1 year	138,242			138,242		—		—		$	3.6	38,400
	Yutaka Niihara(2)(4)	10	%	12/5/12	On Demand	1,213,700			1,213,700		—		—		NA		NA
	Sub total					$	4,347,375		$	4,549,575	$	125,000	$	49,967	—		195,218
	Less discount					(635,177		)
	Total					$	3,712,198
	(1)       Dr. Niihara is also the CEO of Hope International Hospice, Inc.
	(2)       Officer
	(3)       Due on Demand
	(4)       Director
	(5)       Family of Officer/Director

GEOGRAPHIC_INFORMATION_Tables

GEOGRAPHIC INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2013
Geographic Information Tables	'
Schedule of revenue earned from countries outside of the United States	'
	Country	Sales nine months ended		% of Total Revenue nine	Sales nine months ended		% of Total Revenue nine
		September 30, 2013		months ended	September 30, 2012		months ended
				September 30, 2013			September 30, 2012
	Japan	$	125,590	51%	$	204,166	56%
	South Korea	—		—	46,000		13%
	Taiwan	7,980		3%	—		—

SUBSEQUENT_EVENTS_Tables

SUBSEQUENT EVENTS (Tables)	9 Months Ended
	Sep. 30, 2013
Subsequent Events Tables	'
Schedule of subsequent events notes payable	'
	Subsequent to the nine months ended September 30, 2013, the Company issued the following convertible notes and promissory notes:
	Notes issued after September 30, 2013	Principal Amounts		Annual		Term of Notes	Conversion
				Interest Rate			Price
	Convertible note	$	254,320	10	%	2 years	$	3.05
	Convertible notes	2,472,752		10	%	On Demand up to 1 year	$	3.6
	Convertible note — related party	152,066		10	%	1 year	$	3.6
	Promissory notes	833,335		11	%	2 years	NA
	Promissory notes — related party	252,165		11	%	On Demand up to 2 years
	Total	$	3,964,638

AMOUNTS_RECLASSIFIED_OUT_OF_AC1

AMOUNTS RECLASSIFIED OUT OF ACCUMULATED OTHER COMPREHENSIVE INCOME (RESTATED (Tables))	9 Months Ended
	Sep. 30, 2013
Amounts Reclassified Out Of Accumulated Other Comprehensive Income Restated Tables	'
Schedule of accumulated other comprehensive income (loss)	'
		Unrealized holding			Unrealized			Total
		gain (loss) on securities			Foreign
		available-for-sale			translation
	Balance — December 31, 2011	255,340			(2,927		)	252,413
	Other comprehensive income before reclassifications	(284,216		)	(5,119		)	(289,335		)
	Amounts reclassified from accumulated other comprehensive income	24,490			—			24,490
	Net current period other comprehensive income	(259,726		)	(5,119		)	(264,845		)
	Balance — December 31, 2012	(4,386		)	(8,046		)	(12,432		)
	Other comprehensive income before reclassifications	719,857			(34,381		)	685,476
	Amounts reclassified from accumulated other comprehensive income	—			—			—
	Net current period other comprehensive income	719,857			(34,381		)	685,476
	Balance — September 30, 2013	$	715,471		$	(42,427	)	$	673,044
	All amounts are net of tax.

DESCRIPTION_OF_BUSINESS_Detail

DESCRIPTION OF BUSINESS (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2011	Sep. 30, 2013	Oct. 31, 2010
Description Of Business Details Narrative	'	'	'
Emmaus Medical Japan, Inc., percentage ownership	'	100.00%	97.00%
Aggregate formation cost of Emmaus Medical Japan, Inc	'	'	$52,500
Additional percentage of Emmaus Medical Japan, Inc. acquired	3.00%	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)

0 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

132 Months Ended

153 Months Ended

0 Months Ended

132 Months Ended

3 Months Ended

9 Months Ended

153 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

153 Months Ended

Jun. 27, 2013

3-May-11

Nov. 09, 2013

Jul. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Dec. 31, 2009

Dec. 31, 2009

Dec. 31, 2011

Sep. 30, 2013

31-May-13

3-May-11

3-May-11

Sep. 30, 2013

Dec. 31, 2011

3-May-11

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 11, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

JPY (¥)

USD ($)

USD ($)

USD ($)

Convertible note

Warrants Issued in 2012 - Exercise Price $1.00

Warrants Issued in 2012 - Exercise Price $1.00

Common Stock

Common Stock

As Previously Reported

As Previously Reported

As Previously Reported

As Previously Reported

Adjustment

Adjustment

Adjustment

Adjustment

Adjustment

Adjustment

Adjustment

Adjustment

Adjustment

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

Integer

Number of Warrants

'

'

'

'

1,517,593

'

1,517,593

'

3,408,795

'

'

941,202

1,517,593

'

'

'

1,411,020

'

'

'

'

'

3,020,501

'

'

'

'

'

'

'

'

'

Warrant strike price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1

'

'

'

'

'

2.5

'

'

'

'

'

'

'

'

'

Net warrant purchase price, after transaction costs

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$6,435,055

'

'

'

'

'

'

'

'

'

Decrease in additional paid in capital

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,300,000

'

'

'

'

'

'

'

'

Other cumulative adjustments not related to private placement

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

900

'

'

'

'

'

'

'

'

'

'

'

Reduction in share based compensation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000

100,000

100,000

100,000

100,000

100,000

'

300,000

'

Gain on termination of secured debt

'

'

'

'

'

'

'

-300,312

[1]

'

'

'

'

-300,312

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-300,312

'

Realized loss on securities available-for-sale

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

24,490

'

Unamortized discount of debt converted

'

'

'

'

1,778,627

'

1,778,627

'

'

'

'

'

1,778,627

249,861

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Due to related party

'

'

'

'

394,446

'

394,446

'

394,446

[1]

'

'

'

394,446

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares owned by other entties cancelled due to summary judgement

2,504,249

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

NET LOSS

'

'

'

'

4,334,201

3,355,514

[1]

11,001,433

10,402,306

[1]

14,148,120

2,567,807

'

21,618,800

46,733,947

'

'

'

'

'

'

3,707,968

10,821,407

46,838,971

'

770,597

'

'

'

'

'

770,597

'

770,597

Deficit accumulated during the development stage

'

'

'

'

46,733,947

'

46,733,947

'

35,732,514

[1]

'

'

'

46,733,947

'

'

'

'

'

'

46,838,971

46,838,971

46,838,971

'

770,597

'

'

'

'

'

770,597

'

770,597

Exchange for Shares in Merger, shares per unit

'

'

'

'

'

'

'

'

'

'

'

'

'

'

29.48548925

29.48548925

'

'

29.48548925

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares issued to the former stockholders of Emmaus Medical pursuant to the Merger Agreement

'

20,628,305

'

'

'

'

'

'

'

'

'

'

'

'

271,305

326,507

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares held by stockholders who exercised dissenter's right in connection with the Merger, repurchased and cancelled

2,504,249

47,178

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-47,178

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of Shareholders exercising dissenters rights

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4

'

'

'

'

'

'

'

'

'

'

'

'

'

Value of dissenters rights shares

'

'

'

'

125,000

'

125,000

'

200,000

[1]

'

'

'

125,000

'

'

'

'

'

200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Advertising Costs

'

'

'

'

'

'

161,301

134,221

'

'

'

'

577,829

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Leaseholds, furniture and fixtures estimated useful life

'

'

'

'

'

'

'5 to 7 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Intangible Assets Amortization Period

'

'

'

'

'

'

'3 to 7 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares of CellSeed held as marketable securities

'

'

'

'

39,250

'

39,250

'

73,550

'

'

'

39,250

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

CellSeed, shares originally purchased

'

'

'

'

147,100

'

147,100

'

147,100

'

'

'

147,100

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

CellSeed Investment, in Yen

'

'

'

'

'

'

'

'

'

'

100,028,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

CellSeed Investment, in Dollars

'

'

'

'

'

'

'

'

'

1,109,819

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

CellSeed Investment, in Yen per share

'

'

'

'

'

'

'

'

'

'

¥ 680

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

CellSeed Investment, closing price in Yen

'

'

'

'

$2,318

'

$2,318

'

$661

'

'

'

$2,318

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cellseed shares released from Mitsubishi Capital collateral

'

'

'

34,300

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares of Cellseed sold

'

'

25,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gain on derecognition of accounts payable

'

'

'

'

'

'

$341,361

'

'

'

'

'

$341,361

'

'

'

'

'

'

'

$735,808

'

'

'

'

'

'

'

'

($394,447)

'

'

Potentially Antidilutive Shares

'

'

'

'

'

'

13,811,989

6,331,996

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

[1]

See Note 2 to condensed consolidated financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)

3 Months Ended

9 Months Ended

12 Months Ended

132 Months Ended

153 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Dec. 31, 2009

Dec. 31, 2011

Sep. 30, 2013

Dec. 31, 2000

Consolidated Balance Sheet

'

'

'

'

'

'

'

'

'

Derivative liabilities

$6,569,000

'

$6,569,000

'

'

'

'

$6,569,000

'

Total long-term liabilities

9,915,560

'

9,915,560

'

1,806,035

[1]

'

'

9,915,560

'

Total Liabilities

20,826,938

'

20,826,938

'

13,527,495

[1]

'

'

20,826,938

'

Additional paid-in capital

34,238,593

'

34,238,593

'

25,076,813

[1]

'

'

34,238,593

'

Deficit accumulated during the development stage

-46,733,947

'

-46,733,947

'

-35,732,514

[1]

'

'

-46,733,947

'

Total Stockholders' Equity (Deficit)

-11,793,082

'

-11,793,082

'

-10,643,255

[1]

'

-2,975,079

-11,793,082

9,600

[2],[3]

Consolidated Statements of Comprehensive Loss

'

'

'

'

'

'

'

'

'

Transaction costs

1,014,019

'

1,014,019

'

'

'

'

1,802,912

'

Total operating expenses

4,131,612

2,562,538

[1]

10,530,964

8,204,078

[1]

'

'

'

42,322,816

'

Loss from operations

-4,113,928

-2,485,997

[1]

-10,431,485

-7,925,027

[1]

'

'

'

-41,776,511

'

Change in fair value of derivative liabilities

291,000

'

291,000

'

'

'

'

291,000

'

Total other income (expense)

-271,402

-869,404

[1]

-1,020,329

-2,471,366

[1]

'

'

'

-5,382,514

'

Loss before income taxes

-4,385,330

-3,355,401

[1]

-11,451,814

-10,396,393

[1]

'

'

'

-47,159,025

'

Net loss

-4,334,201

-3,355,514

[1]

-11,001,433

-10,402,306

[1]

-14,148,120

-2,567,807

-21,618,800

-46,733,947

'

Comprehensive loss

-4,260,889

-3,436,365

[1]

-10,315,957

-10,586,151

[1]

'

'

'

-46,060,902

'

Loss per share

($0.16)

[4]

($0.14)

[1]

($0.43)

[4]

($0.43)

[1]

'

'

'

'

'

Consolidated Statement of Changes in Stockholders' Equity (Deficit)

'

'

'

'

'

'

'

'

'

Equity components of stocks and warrants issued for cash

'

'

589,074

'

'

'

'

'

'

Net loss

-4,334,201

-3,355,514

[1]

-11,001,433

-10,402,306

[1]

-14,148,120

-2,567,807

-21,618,800

-46,733,947

'

Total Stockholders' Equity (Deficit)

-11,793,082

'

-11,793,082

'

-10,643,255

[1]

'

-2,975,079

-11,793,082

9,600

[2],[3]

Consolidated Statements of Cash Flows

'

'

'

'

'

'

'

'

'

Change in fair value of derivative liabilities

-291,000

'

-291,000

'

'

'

'

-291,000

'

Transaction costs

'

'

1,014,019

'

'

'

'

1,014,019

'

As Previously Reported

'

'

'

'

'

'

'

'

'

Consolidated Balance Sheet

'

'

'

'

'

'

'

'

'

Derivative liabilities

2,441,382

'

2,441,382

'

'

'

'

2,441,382

'

Total Liabilities

16,304,874

'

16,304,874

'

'

'

'

16,304,874

'

Additional paid-in capital

38,415,254

'

38,415,254

'

'

'

'

38,415,254

'

Deficit accumulated during the development stage

-46,838,971

'

-46,838,971

'

'

'

'

-46,838,971

'

Total Stockholders' Equity (Deficit)

-7,271,018

'

-7,271,018

'

'

'

'

-7,271,018

'

Consolidated Statements of Comprehensive Loss

'

'

'

'

'

'

'

'

'

Transaction costs

'

'

'

'

'

'

'

788,893

'

Total operating expenses

3,210,828

'

9,799,170

'

'

'

'

41,876,072

'

Loss from operations

-3,193,144

'

-999,691

'

'

'

'

-41,329,767

'

Change in fair value of derivative liabilities

47,578

'

47,578

'

'

'

'

47,578

'

Total other income (expense)

-514,824

'

-1,119,166

'

'

'

'

-5,481,351

'

Loss before income taxes

-3,707,968

'

-10,818,857

'

'

'

'

-46,811,118

'

Net loss

-3,707,968

'

-10,821,407

'

'

'

'

-46,838,971

'

Comprehensive loss

-3,583,527

'

-9,683,000

'

'

'

'

-45,712,995

'

Loss per share

($0.15)

'

($0.44)

'

'

'

'

'

'

Consolidated Statement of Changes in Stockholders' Equity (Deficit)

'

'

'

'

'

'

'

'

'

Equity components of stocks and warrants issued for cash

'

'

3,946,095

'

'

'

'

'

'

Net loss

-3,707,968

'

-10,821,407

'

'

'

'

-46,838,971

'

Total Stockholders' Equity (Deficit)

-7,271,018

'

-7,271,018

'

'

'

'

-7,271,018

'

Consolidated Statements of Cash Flows

'

'

'

'

'

'

'

'

'

Change in fair value of derivative liabilities

-47,578

'

-47,578

'

'

'

'

-47,578

'

Adjustment

'

'

'

'

'

'

'

'

'

Consolidated Balance Sheet

'

'

'

'

'

'

'

'

'

Derivative liabilities

4,127,618

'

4,127,618

'

'

'

'

4,127,618

'

Total Liabilities

4,127,618

'

4,127,618

'

'

'

'

4,127,618

'

Additional paid-in capital

-3,357,020

'

-3,357,020

'

'

'

'

-3,357,020

'

Deficit accumulated during the development stage

-770,597

'

-770,597

'

'

'

'

-770,597

'

Total Stockholders' Equity (Deficit)

-4,127,618

'

-4,127,618

'

'

'

'

-4,127,618

'

Consolidated Statements of Comprehensive Loss

'

'

'

'

'

'

'

'

'

Transaction costs

1,014,019

'

1,014,019

'

'

'

'

1,014,019

'

Total operating expenses

1,014,019

'

1,014,019

'

'

'

'

1,014,019

'

Loss from operations

-1,014,019

'

-1,014,019

'

'

'

'

-1,014,019

'

Change in fair value of derivative liabilities

243,422

'

243,422

[5]

'

'

'

'

243,422

[5]

'

Total other income (expense)

243,422

'

243,422

'

'

'

'

243,422

'

Loss before income taxes

-770,597

'

-770,597

'

'

'

'

-770,597

'

Net loss

-770,597

'

-770,597

'

'

'

'

-770,597

'

Comprehensive loss

-770,597

'

-770,597

'

'

'

'

-770,597

'

Consolidated Statement of Changes in Stockholders' Equity (Deficit)

'

'

'

'

'

'

'

'

'

Equity components of stocks and warrants issued for cash

'

'

-3,357,021

'

'

'

'

'

'

Net loss

-770,597

'

-770,597

'

'

'

'

-770,597

'

Total Stockholders' Equity (Deficit)

-4,127,618

'

-4,127,618

'

'

'

'

-4,127,618

'

Consolidated Statements of Cash Flows

'

'

'

'

'

'

'

'

'

Change in fair value of derivative liabilities

-243,422

'

-243,422

[5]

'

'

'

'

-243,422

[5]

'

Transaction costs

'

'

1,014,019

[5]

'

'

'

'

1,014,019

[5]

'

Immaterial Error Correction

'

'

'

'

'

'

'

'

'

Consolidated Balance Sheet

'

'

'

'

'

'

'

'

'

Total Liabilities

394,446

'

394,446

'

'

'

'

394,446

'

Additional paid-in capital

-819,641

'

-819,641

'

'

'

'

-819,641

'

Deficit accumulated during the development stage

875,621

'

875,621

'

'

'

'

875,621

'

Total Stockholders' Equity (Deficit)

-394,446

'

-394,446

'

'

'

'

-394,446

'

Consolidated Statements of Comprehensive Loss

'

'

'

'

'

'

'

'

'

Total operating expenses

-93,235

'

-28,225

'

'

'

'

-567,275

'

Loss from operations

93,235

'

282,225

'

'

'

'

567,275

'

Total other income (expense)

'

'

-144,585

'

'

'

'

-144,585

'

Loss before income taxes

93,235

'

137,639

'

'

'

'

422,690

'

Net loss

144,364

'

590,571

'

'

'

'

875,621

'

Comprehensive loss

93,235

'

137,639

'

'

'

'

422,690

'

Consolidated Statement of Changes in Stockholders' Equity (Deficit)

'

'

'

'

'

'

'

'

'

Net loss

144,364

'

590,571

'

'

'

'

875,621

'

Total Stockholders' Equity (Deficit)

($394,446)

'

($394,446)

'

'

'

'

($394,446)

'

[1]

See Note 2 to condensed consolidated financial statements.

[2]

Reflects recapitalization of members' equity of Emmaus Medical, LLC (425,000 pre-merger) into 12,531,125 shares of common stock of Emmaus Medical, Inc.

[3]

The stockholders' equity has been recapitalized to give effect to the share exchanged by existing stockholders pursuant to the merger agreement dated April 21, 2011, more fully discussed in the Recapitalization and change in legal status of entity footnotes to these financial statements.

[4]

Includes impact of including shares cancelled in June 2013 until all contingencies have been resolved

[5]

No changes to net cash flows from (used in) operating activities, investing activities or financing activities

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Summary Of Significant Accounting Policies Details 1	'	'
Work-in-process	$59,944	'
Finished goods	107,820	203,389
Inventories, net	$167,764	$203,389	[1]
[1]	See Note 2 to condensed consolidated financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011
Principal outstanding	$8,515,621	'	'
Beneficial conversion discount amount	653,562	'	'
Number of warrants	1,517,593	3,408,795	941,202
Warrant FMV discount amount	1,778,627	'	'
2013 Convertible Notes Payable	'	'	'
Term of notes	'Due on demand to 2 years	'	'
Interest rate	10.00%	'	'
Principal outstanding	2,794,187	'	'
Beneficial conversion discount amount	256,761	'	'
Number of warrants	86,573	'	'
Warrant FMV discount amount	175,961	'	'
2013 Convertible Notes Payable | Lower Range	'	'	'
Interest rate	8.00%	'	'
Conversion price	$3.30	'	'
Warrant strike price	1	'	'
Effecitve interest rate including discounts	15.40%	'	'
2013 Convertible Notes Payable | Upper Range	'	'	'
Interest rate	10.00%	'	'
Conversion price	$3.60	'	'
Weighted average exercise price, textual reference	'75% of FMV	'	'
Effecitve interest rate including discounts	101.00%	'	'
2012 Convertible Notes Payable	'	'	'
Term of notes	'Due on demand to 2 years	'	'
Interest rate	10.00%	'	'
Principal outstanding	3,079,666	'	'
Beneficial conversion discount amount	396,801	'	'
Number of warrants	50,000	'	'
Warrant strike price	3.3	'	'
Warrant FMV discount amount	116,830	'	'
2012 Convertible Notes Payable | Lower Range	'	'	'
Conversion price	$3.30	'	'
Effecitve interest rate including discounts	19.10%	'	'
2012 Convertible Notes Payable | Upper Range	'	'	'
Conversion price	$3.60	'	'
Effecitve interest rate including discounts	61.60%	'	'
2012 Notes Payable	'	'	'
Term of notes	'Due on demand to 2 years	'	'
Principal outstanding	2,641,768	'	'
Conversion price	$3.30	'	'
Number of warrants	1,381,020	'	'
Warrant FMV discount amount	$1,485,835	'	'
2012 Notes Payable | Lower Range	'	'	'
Interest rate	1.00%	'	'
Warrant strike price	1	'	'
Effecitve interest rate including discounts	54.60%	'	'
2012 Notes Payable | Upper Range	'	'	'
Interest rate	11.00%	'	'
Warrant strike price	2.5	'	'
Effecitve interest rate including discounts	67.80%	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $)	3 Months Ended	9 Months Ended	153 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
Change in fair value inclued in the statement of operations	($291,000)	($291,000)	($291,000)
Warrants	'	'	'
Derivative instruments - stock purchase warrants	'	'	'
Fair value at issuance date	'	6,860,000	'
Change in fair value inclued in the statement of operations	'	-291,000	'
Derivative instruments - stock purchase warrants	$6,569,000	$6,569,000	$6,569,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) (USD $)	9 Months Ended			0 Months Ended	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 11, 2013	Sep. 30, 2013	Dec. 31, 2012
				Warrants	Warrants	Warrants
Risk free interest rate	'	'	'	1.72%	1.39%	'
Expected volatility	'	'	'	72.40%	69.70%	'
Expected life (in years)	'	'	'	'5 years	'4 years 11 months 12 days	'
Expected dividend yield	0.00%	'	'	'	'	'
Number outstanding	1,517,593	3,408,795	941,202	3,020,501	3,020,501	3,408,795
Fair value at issuance	'	'	'	$6,860,000	$6,860,000	'

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	9 Months Ended		153 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Property And Equipment Details Narrative	'	'	'
Depreciation Expense	$17,172	$20,694	$174,329
Difference in depreciation due to foreign exchange translation	'	'	($350)

PROPERTY_AND_EQUIPMENT_Details1

PROPERTY AND EQUIPMENT (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Property and equipment	'	'
Property and equipment, gross	$200,940	$195,926
Less: accumulated depreciation	-173,979	-157,157
Property and equipment, net	26,961	38,769	[1]
Equipment	'	'
Property and equipment	'	'
Property and equipment, gross	125,617	120,603
Leasehold Improvements	'	'
Property and equipment	'	'
Property and equipment, gross	23,054	23,054
Furniture and Fixtures	'	'
Property and equipment	'	'
Property and equipment, gross	$52,269	$52,269
[1]	See Note 2 to condensed consolidated financial statements.

INTANGIBLE_ASSETS_Details_Narr

INTANGIBLE ASSETS (Details Narrative) (USD $)	9 Months Ended		153 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Intangible Assets Details Narrative	'	'	'
Research Agreement with CellSeed	$8,500,000	'	$8,500,000
Individual Agreement with CellSeed	1,500,000	'	1,500,000
Amortization expense	160,714	125,000	1,089,286
Expected amortization expense	$214,286	'	$214,286

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Intangible assets	'	'
License fees and patent filing costs	$2,250,000	$2,250,000
Less: accumulated amortization	-1,089,286	-928,571
Intangibles, net	$1,160,714	$1,321,429	[1]
[1]	See Note 2 to condensed consolidated financial statements.

INTANGIBLE_ASSETS_Details_1

INTANGIBLE ASSETS (Details 1) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Estimated aggregate amortization expense for the years ending December 31,	'	'
2013	$53,571	'
2014	214,286	'
2015	214,286	'
2016	214,286	'
2017	214,286	'
Thereafter	249,999	'
Intangibles, net	$1,160,714	$1,321,429	[1]
[1]	See Note 2 to condensed consolidated financial statements.

ACCOUNTS_PAYABLE_AND_ACCRUED_E2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Accounts payable and accrued expenses	'	'
Clinical trial management expenses	$330,460	$527,868
Legal Expenses	418,683	609,823
Miscellaneous vendors	575,123	619,886
Subtotal	1,324,266	1,757,577
Accrued interest payable, related parties	193,742	64,550
Accrued interest payable	523,127	246,843
Accrued expenses	147,556	89,641
Deferred Salary	485,000	401,667
Total accounts payable and accrued expenses	$2,673,691	$2,560,278	[1]
[1]	See Note 2 to condensed consolidated financial statements.

NOTES_PAYABLE_Details

NOTES PAYABLE (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Principal Outstanding	$11,498,696	$11,304,897
Discount Amount	433,895	932,126
Total Carrying Amount	11,064,801	10,372,771
Shares Underlying Principal	2,400,606	1,721,640
Convertible notes payable, Current	4,129,959	3,986,828	[1]
Convertible notes payable, Non Current	3,146,560	1,106,035	[1]
Notes payable, Current	1,783,045	867,710	[1]
Notes payable, Non Current	'	700,000
Notes payable related parties, Current	1,258,355	3,071,331	[1]
2009 Convertible notes payable	'	'
Interest rate	6.50%	'
Term of notes	'5 years	'
Conversion price	$3.05	'
Principal Outstanding	269,297	294,355
Convertible notes payable, Carrying Amount	269,207	294,355
Shares Underlying Principal	88,197	96,436
2010 Convertible notes payable	'	'
Term of notes	'5 years	'
Conversion price	$3.05	'
Principal Outstanding	74,000	74,000
Discount Amount	9,585	13,420
Convertible notes payable, Carrying Amount	64,415	60,580
Shares Underlying Principal	24,248	24,248
2010 Convertible notes payable | Lower Range	'	'
Interest rate	0.00%	'
2010 Convertible notes payable | Upper Range	'	'
Interest rate	6.00%	'
2011 Convertible notes payable	'	'
Interest rate	10.00%	'
Term of notes	'	'
	5 years
Conversion price	$3.05	'
Principal Outstanding	500,000	500,000
Convertible notes payable, Carrying Amount	500,000	500,000
Shares Underlying Principal	163,809	163,809
2012 Convertible Notes Payable	'	'
Interest rate	10.00%	'
Term of notes	'Due on demand to 2 years	'
Principal Outstanding	2,004,973	4,307,107
Discount Amount	339,535	69,179
Convertible notes payable, Carrying Amount	2,004,973	4,237,928
Shares Underlying Principal	558,187	1,241,925
2012 Convertible Notes Payable | Lower Range	'	'
Conversion price	$3.30	'
2012 Convertible Notes Payable | Upper Range	'	'
Conversion price	$3.60	'
2013 Convertible Notes Payable	'	'
Interest rate	10.00%	'
Term of notes	'Due on demand to 2 years	'
Principal Outstanding	4,777,459	'
Discount Amount	349,120	'
Convertible notes payable, Carrying Amount	4,437,924	'
Shares Underlying Principal	1,404,835	'
2013 Convertible Notes Payable | Lower Range	'	'
Interest rate	8.00%	'
Conversion price	$3.30	'
2013 Convertible Notes Payable | Upper Range	'	'
Interest rate	10.00%	'
Conversion price	$3.60	'
Convertible notes payable	'	'
Principal Outstanding	7,625,639	5,175,462
Discount Amount	224,106	82,599
Convertible notes payable, Carrying Amount	7,276,519	5,092,863
Shares Underlying Principal	2,239,276	1,526,418
Principal Outstanding, Current	4,386,741	4,056,007
Principal Outstanding, Non Current	3,238,898	1,119,455
Discount Amount Current	256,782	69,179
Discount Amount Non Current	92,338	13,420
Convertible notes payable, Current	4,129,959	3,986,828
Convertible notes payable, Non Current	3,146,560	1,106,035
Shares Underlying Principal Current	1,280,676	1,170,922
Shares Underlying Principal Non Current	985,600	355,496
2012 Convertible notes payable - related party	'	'
Interest rate	10.00%	'
Term of notes	'Due on Demand	'
Principal Outstanding	511,242	388,800
Discount Amount	'	17,084
Convertible notes payable related parties, Carrying Amount	511,242	371,716
Shares Underlying Principal	151,430	117,819
2013 Convertible notes payable - related party	'	'
Interest rate	10.00%	'
Term of notes	'1 year	'
Principal Outstanding	35,640	278,642
Discount Amount	'	9,491
Convertible notes payable related parties, Carrying Amount	35,640	269,151
Shares Underlying Principal	9,900	77,403
Convertible notes payable - related party	'	'
Principal Outstanding	546,882	667,442
Discount Amount	'	26,575
Convertible notes payable related parties, Carrying Amount	546,882	640,867
Shares Underlying Principal	161,330	195,222
Principal Outstanding, Current	546,882	667,442
Discount Amount Current	'	26,575
Convertible notes payable related parties, Current	546,882	640,867
Shares Underlying Principal Current	161,330	195,222
2012 Notes Payable	'	'
Term of notes	'Due on demand to 2 years	'
Conversion price	$3.30	'
Principal Outstanding	833,335	1,782,060
Discount Amount	67,690	214,350
Notes payable, Carrying Amount	765,645	1,567,710
2012 Notes Payable | Lower Range	'	'
Interest rate	1.00%	'
2012 Notes Payable | Upper Range	'	'
Interest rate	11.00%	'
2013 Notes payable	'	'
Term of notes	'Due on demand to 2 years	'
Principal Outstanding	1,217,400	'
Notes payable, Carrying Amount	1,217,400	'
2013 Notes payable | Lower Range	'	'
Interest rate	2.00%	'
2013 Notes payable | Upper Range	'	'
Interest rate	10.00%	'
Notes Payable	'	'
Principal Outstanding	2,050,735	1,782,060
Discount Amount	67,690	214,350
Notes payable, Carrying Amount	1,983,045	1,567,710
Principal Outstanding, Current	1,850,735	1,082,060
Principal Outstanding, Non Current	200,000	700,000
Discount Amount Current	67,690	214,350
Notes payable, Current	1,783,045	867,710
Notes payable, Non Current	200,000	700,000
2009 Notes payable - related party	'	'
Interest rate	6.50%	'
Term of notes	'Due on demand	'
Principal Outstanding	'	272,800
Notes payable related parties, Carrying Amount	'	272,800
2011 Notes payable - related party	'	'
Interest rate	8.00%	'
Term of notes	'2 years	'
Principal Outstanding	'	200,000
Notes payable related parties, Carrying Amount	'	200,000
2012 Notes payable - related party	'	'
Term of notes	'Due on demand to 2 years	'
Principal Outstanding	1,225,440	3,207,133
Discount Amount	17,085	608,602
Notes payable related parties, Carrying Amount	1,208,355	2,598,531
2012 Notes payable - related party | Lower Range	'	'
Interest rate	1.00%	'
2012 Notes payable - related party | Upper Range	'	'
Interest rate	11.00%	'
2013 Notes payable - related party	'	'
Interest rate	8.00%	'
Term of notes	'Due on demand	'
Principal Outstanding	50,000	'
Notes payable related parties, Carrying Amount	50,000	'
Notes payable - related party	'	'
Principal Outstanding	1,275,440	3,679,933
Discount Amount	17,085	608,602
Notes payable related parties, Carrying Amount	1,258,355	3,071,331
Principal Outstanding, Current	1,275,440	3,679,933
Discount Amount Current	17,085	608,602
Notes payable related parties, Current	$1,258,355	$3,071,331
[1]	See Note 2 to condensed consolidated financial statements.

NOTES_PAYABLE_Details_1

NOTES PAYABLE (Details 1) (USD $)	Sep. 30, 2013
Contractual principal payments due on loans and notes payable for the year ending	'
2013	$4,488,622
2014	3,772,776
2015	2,737,298
2016	500,000
Total	$11,498,696

NOTES_PAYABLE_Details_2

NOTES PAYABLE (Details 2) (USD $)	9 Months Ended
	Sep. 30, 2013	Feb. 28, 2013	Apr. 02, 2012
Fair value of options and warrants	'	'	'
Stock Price	$3.60	$3.60	$3.60
Dividend Yield	0.00%	'	'
Lower Range	'	'	'
Fair value of options and warrants	'	'	'
Exercise Price	$1	'	'
Term	'2 years	'	'
Risk-Free Rate	0.30%	'	'
Volatility	99.89%	'	'
Upper Range	'	'	'
Fair value of options and warrants	'	'	'
Exercise Price	$3.60	'	'
Term	'10 years	'	'
Risk-Free Rate	2.22%	'	'
Volatility	141.70%	'	'

STOCKHOLDERS_DEFICIT_Details_N

STOCKHOLDERS' DEFICIT (Details Narrative) (USD $)

0 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

Jun. 27, 2013

Feb. 28, 2013

Apr. 02, 2012

3-May-11

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2008

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Stock Options

Stock Options

Stock Options

Stock Options

Stock Options

Stock Options

Stock Options

Stock Options

Stock Options

Stock Options

Warrants

Prior Plan

Prior Plan

Prior Plan

2011 Stock Incentive Option Plan

2011 Stock Incentive Option Plan

2011 Stock Incentive Option Plan

Directors

Common stock, shares issued

'

'

'

'

29,228,306

24,878,436

[1]

'

'

'

'

'

'

'

'

'

'

'

Total shares of stock issued during the period

'

'

'

'

4,349,870

'

'

'

'

'

'

'

'

'

'

'

'

Shares cancelled during period

-2,504,249

'

'

-47,178

'

'

'

'

'

'

'

'

'

'

'

'

'

Granted

'

'

'

'

'

2,967,593

'

'

'

'

'

'

'

'

'

'

3,370,501

Options outstanding

'

'

'

'

'

'

'

'

'

'

4,845,795

'

'

4,834,000

'

'

'

Options vested

'

'

'

'

'

'

'

'

'

'

11,795

11,795

11,795

4,504,000

1,199,000

61,000

'

Options granted

'

'

'

'

'

'

3,305,000

1,490,000

61,000

'

'

'

'

3,305,000

1,150,000

'

'

Options cancelled, forfeited and expired

'

'

'

'

'

'

'

'

'

12,000

'

'

'

'

-12,000

'

'

Fair value of options granted

'

'

'

'

'

'

$10,500

$5,000,000

'

'

'

'

'

'

'

'

'

Vesting term of options

'

'10 years

'10 years

'

'

'

'3 years

'3 years

'3 years

'

'

'

'

'

'

'

'

Exercise price per share

'

'

'

'

'

'

$3.60

$3.60

$3.60

'

'

'

$3.05

'

'

'

$3.30

[1]

See Note 2 to condensed consolidated financial statements.

STOCKHOLDERS_DEFICIT_Details

STOCKHOLDERS' DEFICIT (Details)	12 Months Ended		9 Months Ended
	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 11, 2013
			Warrants	Warrants
Warrants outstanding, beginning of period	941,202	1,517,593	3,408,795	3,020,501
Granted	2,967,593	'	3,370,501	'
Cancelled, forfeited and expired	-500,000	'	'	'
Warrants outstanding, end of period	3,408,795	1,517,593	3,020,501	3,020,501

STOCKHOLDERS_DEFICIT_Details_1

STOCKHOLDERS' DEFICIT (Details 1)	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011
Outstanding	'	'	'
Number of Warrants	1,517,593	3,408,795	941,202
Warrants Issued in 2013 - Exercise Price $3.50	'	'	'
Year Issued	'2013	'	'
Weighted Average Exercise Price	3.5	'	'
Outstanding	'	'	'
Number of Warrants	3,320,501	'	'
Weighted Average Remaining Contractual Life (Years)	'4 years 11 months 12 days	'	'
Exercisable	'	'	'
Total	3,320,501	'	'
Warrants Issued in 2013 - Exercise Price $3.30	'	'	'
Year Issued	'2013	'	'
Weighted Average Exercise Price	3.3	'	'
Outstanding	'	'	'
Number of Warrants	50,000	'	'
Weighted Average Remaining Contractual Life (Years)	'4 years 7 months 2 days	'	'
Exercisable	'	'	'
Total	50,000	'	'
Warrants Issued in 2012 - Exercise Price $1.00	'	'	'
Year Issued	'2012	'	'
Weighted Average Exercise Price	1	'	'
Outstanding	'	'	'
Number of Warrants	1,411,020	'	'
Weighted Average Remaining Contractual Life (Years)	'1 year 3 months 11 days	'	'
Exercisable	'	'	'
Total	911,020	'	'
Warrants Issued in 2012 - Exercise Price 75% of FMV	'	'	'
Year Issued	'2012	'	'
Weighted Average Exercise Price, textual reference	'75% of FMV	'	'
Outstanding	'	'	'
Number of Warrants	56,573	'	'
Weighted Average Remaining Contractual Life (Years)	'1 year 5 months 26 days	'	'
Exercisable	'	'	'
Total	56,573	'	'
Warrants Issued in 2012 - Exercise Price $2.50	'	'	'
Year Issued	'2012	'	'
Weighted Average Exercise Price	2.5	'	'
Outstanding	'	'	'
Number of Warrants	1,000,000	'	'
Weighted Average Remaining Contractual Life (Years)	'1 year 10 months 28 days	'	'
Exercisable	'	'	'
Total	1,000,000	'	'
Warrants Issued in 2011 - Exercise Price $1.00	'	'	'
Year Issued	'2011	'	'
Weighted Average Exercise Price	1	'	'
Outstanding	'	'	'
Number of Warrants	311,038	'	'
Weighted Average Remaining Contractual Life (Years)	'0 years 11 months 5 days	'	'
Exercisable	'	'	'
Total	311,038	'	'
Warrants Issued in 2011 - Exercise Price 75% of FMV	'	'	'
Year Issued	'2011	'	'
Weighted Average Exercise Price, textual reference	'75% of FMV	'	'
Outstanding	'	'	'
Number of Warrants	331,670	'	'
Weighted Average Remaining Contractual Life (Years)	'0 years 11 months 5 days	'	'
Exercisable	'	'	'
Total	331,670	'	'
Warrants Issued in 2011 - Exercise Price $3.05	'	'	'
Year Issued	'2011	'	'
Weighted Average Exercise Price	3.05	'	'
Outstanding	'	'	'
Number of Warrants	5,898	'	'
Weighted Average Remaining Contractual Life (Years)	'1 year 5 months 23 days	'	'
Exercisable	'	'	'
Total	5,898	'	'
Warrants Issued in 2010 - Exercise Price $3.05	'	'	'
Year Issued	'2010	'	'
Weighted Average Exercise Price	3.05	'	'
Outstanding	'	'	'
Number of Warrants	197,146	'	'
Weighted Average Remaining Contractual Life (Years)	'1 year 10 months 20 days	'	'
Exercisable	'	'	'
Total	197,146	'	'
Warrants Issued in 2009 - Exercise Price $3.05	'	'	'
Year Issued	'2009	'	'
Weighted Average Exercise Price	3.05	'	'
Outstanding	'	'	'
Number of Warrants	95,450	'	'
Weighted Average Remaining Contractual Life (Years)	'1 year 0 months 7 days	'	'
Exercisable	'	'	'
Total	95,450	'	'

STOCKHOLDERS_DEFICIT_Details_2

STOCKHOLDERS' DEFICIT (Details 2) (USD $)	0 Months Ended
	Feb. 28, 2013	Apr. 02, 2012	Sep. 30, 2013
Stockholders Deficit Details 2	'	'	'
Stock price	$3.60	$3.60	$3.60
Exercise price	$3.60	$3.60	'
Term	'10 years	'10 years	'
Risk-Free Rate	1.89%	2.22%	'
Dividend Yield	0.00%	0.00%	'
Volatility	119.30%	141.70%	'

STOCKHOLDERS_DEFICIT_Details_3

STOCKHOLDERS' DEFICIT (Details 3) (Stock Options)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2008
Stock options outstanding	'	'	'	'
Options Granted	3,305,000	1,490,000	61,000	'
Options cancelled, forfeited and expired	'	'	'	12,000
Prior Plan	'	'	'	'
Stock options outstanding	'	'	'	'
Options outstanding, ending	11,795	11,795	'	'
2011 Stock Incentive Option Plan	'	'	'	'
Stock options outstanding	'	'	'	'
Options outstanding, beginning	1,199,000	61,000	'	'
Options Granted	3,305,000	1,150,000	'	'
Options cancelled, forfeited and expired	'	-12,000	'	'
Options outstanding, ending	4,504,000	1,199,000	'	'

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Commitments And Contingencies Details Narrative	'	'
Monthly commercialization management fee	$5,000	'
Rent expense	$101,891	$105,366

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Sep. 30, 2013
Future minimum lease payments	'
2013	$29,932
2014	69,564
2015	17,329
Total Future Minimum Lease Payments Due	$116,825

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative)	0 Months Ended
	Jun. 27, 2013
Related Party Transactions Details Narrative	'
Shares owned by other entities cancelled due to summary judgement	2,504,249

RELATED_PARTY_TRANSACTIONS_Det1

RELATED PARTY TRANSACTIONS (Details) (USD $)	9 Months Ended		12 Months Ended
	Sep. 30, 2013		Dec. 31, 2012
Principal Amount Outstanding	$11,064,801		$10,372,771
Shares Underlying Principal	2,400,606		1,721,640
Less discount	433,895		932,126
Total	11,498,696		'
Hope Int’l Hospice	'		'
Annual Interest Rate	8.00%	[1]	8.00%	[1]
Date of Loan	17-Jan-12	[1]	12-Jan-11	[1]
Term of Loan	'On Demand	[1]	'2 years	[1]
Principal Amount Outstanding	200,000	[1]	200,000	[1]
Highest Principal Outstanding	200,000	[1]	200,000	[1]
Amount of Interest Paid	16,000	[1]	12,000	[1]
Lan T. Tran	'		'
Annual Interest Rate	11.00%	[2]	11.00%	[2]
Date of Loan	10-Feb-12	[2]	10-Feb-12	[2]
Term of Loan	'2 years	[2],[3]	'2 years	[2],[3]
Principal Amount Outstanding	80,000	[2]	80,000	[2]
Highest Principal Outstanding	205,000	[2]	205,000	[2]
Amount of Principal Repaid	125,000	[2]	125,000	[2]
Hideki & Eiko Uehara	'		'
Annual Interest Rate	11.00%	[4]	11.00%	[4]
Date of Loan	15-Feb-12	[4]	15-Feb-12	[4]
Term of Loan	'2 years	[3],[4]	'2 years	[3],[4]
Principal Amount Outstanding	133,333	[4]	133,333	[4]
Highest Principal Outstanding	133,333	[4]	133,333	[4]
Amount of Interest Paid	'		11,204	[4]
Hope Int’l Hospice	'		'
Annual Interest Rate	8.00%	[1]	8.00%	[1]
Date of Loan	14-Jun-12	[1]	17-Jan-12	[1]
Term of Loan	'On Demand	[1]	'On Demand	[1]
Principal Amount Outstanding	200,000	[1]	200,000	[1]
Highest Principal Outstanding	200,000	[1]	200,000	[1]
Amount of Interest Paid	16,000	[1]	8,000	[1]
Hope Int’l Hospice	'		'
Annual Interest Rate	8.00%	[1]	8.00%	[1]
Date of Loan	21-Jun-12	[1]	14-Jun-12	[1]
Term of Loan	'On Demand	[1]	'On Demand	[1]
Principal Amount Outstanding	100,000	[1]	200,000	[1]
Highest Principal Outstanding	100,000	[1]	200,000	[1]
Amount of Interest Paid	8,000	[1]	'
Cuc T. Tran	'		'
Annual Interest Rate	11.00%	[4]	11.00%	[4]
Date of Loan	27-Jun-12	[4]	27-Jun-12	[4]
Term of Loan	'1 year	[4]	'1 year	[4]
Principal Amount Outstanding	10,000	[4]	10,000	[4]
Highest Principal Outstanding	10,000	[4]	10,000	[4]
Yasushi Nagasaki	'		'
Annual Interest Rate	10.00%	[2]	10.00%	[2]
Date of Loan	29-Jun-12	[2]	29-Jun-12	[2]
Term of Loan	'On Demand	[2]	'On Demand	[2]
Principal Amount Outstanding	373,000	[2]	388,800	[2]
Highest Principal Outstanding	388,800	[2]	388,800	[2]
Amount of Principal Repaid	15,800	[2]	'
Conversion price (in dollars per share)	$3.30	[2]	$3.30	[2]
Shares Underlying Principal	113,030	[2]	117,818	[2]
MLPF&S Cust. FBO Willis C.Lee	'		'
Annual Interest Rate	10.00%	[2],[5]	10.00%	[2],[5]
Date of Loan	5-Oct-13	[2],[5]	5-Oct-12	[2],[5]
Term of Loan	'1 year	[2],[5]	'1 year	[2],[5]
Principal Amount Outstanding	138,242	[2],[5]	138,242	[2],[5]
Highest Principal Outstanding	138,242	[2],[5]	138,242	[2],[5]
Conversion price (in dollars per share)	$3.60	[2],[5]	$3.60	[2],[5]
Shares Underlying Principal	38,400	[2],[5]	38,400	[2],[5]
Yutaka Niihara	'		'
Annual Interest Rate	10.00%	[2],[5]	6.50%	[2],[5]
Date of Loan	5-Dec-12	[2],[5]	12-Jan-09	[2],[5]
Term of Loan	'On Demand	[2],[5]	'On Demand	[2],[5]
Principal Amount Outstanding	502,107	[2],[5]	272,800	[2],[5]
Highest Principal Outstanding	1,213,700	[2],[5]	350,000	[2],[5]
Amount of Principal Repaid	711,593	[2],[5]	'
Amount of Interest Paid	'		18,763	[2],[5]
Hope Int’l Hospice	'		'
Annual Interest Rate	8.00%	[1]	8.00%	[1]
Date of Loan	11-Feb-13	[1]	21-Jun-12	[1]
Term of Loan	'On Demand	[1]	'On Demand	[1]
Principal Amount Outstanding	50,000	[1]	100,000	[1]
Highest Principal Outstanding	50,000	[1]	100,000	[1]
Amount of Interest Paid	2,000	[1]	'
Hideki & Eiko Uehara	'		'
Annual Interest Rate	10.00%	[4]	11.00%	[4]
Date of Loan	7-Sep-13	[4]	7-Sep-12	[4]
Term of Loan	'1 year	[4]	'1 year	[4]
Principal Amount Outstanding	35,640	[4]	32,400	[4]
Highest Principal Outstanding	35,640	[4]	32,400	[4]
Conversion price (in dollars per share)	$3.60	[4]	$3.60	[4]
Shares Underlying Principal	9,900	[4]	9,000	[4]
Notes payable and convertible notes payable - related party	'		'
Principal Amount Outstanding	1,822,322		4,347,375
Highest Principal Outstanding	2,674,715		4,549,575
Amount of Principal Repaid	852,393		125,000
Amount of Interest Paid	42,000		49,967
Shares Underlying Principal	161,330		195,218
Less discount	-17,085		-635,177
Total	1,805,237		3,712,198
Tracey & Mark Doi	'		'
Annual Interest Rate	'		8.00%	[5]
Date of Loan	'		10-Feb-12	[5]
Term of Loan	'		'1 year	[5]
Principal Amount Outstanding	'		108,000	[5]
Highest Principal Outstanding	'		108,000	[5]
Conversion price (in dollars per share)	'		$3.60	[5]
Shares Underlying Principal	'		30,000	[5]
Yutaka Niihara	'		'
Annual Interest Rate	'		1.00%	[2],[5]
Date of Loan	'		29-Aug-12	[2],[5]
Term of Loan	'		'1 year	[2],[5]
Principal Amount Outstanding	'		1,270,100	[2],[5]
Highest Principal Outstanding	'		1,270,100	[2],[5]
Yutaka Niihara	'		'
Annual Interest Rate	'		10.00%	[2],[5]
Date of Loan	'		5-Dec-12	[2],[5]
Term of Loan	'		'On Demand	[2],[5]
Principal Amount Outstanding	'		1,213,700	[2],[5]
Highest Principal Outstanding	'		$1,213,700	[2],[5]
[1]	Dr. Niihara, who is the Company's CEO, is also the CEO of Hope International Hospice, Inc.
[2]	Officer
[3]	Due on Demand
[4]	Family of Officer/Director
[5]	Director

GEOGRAPHIC_INFORMATION_Details

GEOGRAPHIC INFORMATION (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Japan	'	'
Company revenue earned from countries outside of the U.S.	'	'
Revenue	$125,590	$204,166
Percentage of revenue	51.00%	56.00%
South Korea	'	'
Company revenue earned from countries outside of the U.S.	'	'
Revenue	0	46,000
Percentage of revenue	0.00%	13.00%
Taiwan	'	'
Company revenue earned from countries outside of the U.S.	'	'
Revenue	$7,980	$0
Percentage of revenue	3.00%	0.00%

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
			Convertible notes payable - related party	Convertible notes payable - related party	Subsequent Event	Subsequent Event	Subsequent Event	Subsequent Event	Subsequent Event	Subsequent Event
						Convertible note	Convertible notes	Convertible notes payable - related party	Promissory notes	Promissory notes - related party
Principal Outstanding	$11,498,696	$11,304,897	$546,882	$667,442	$3,964,638	$254,320	$2,472,752	$152,066	$833,335	$252,165
Annual Interest Rate (in percent)	'	'	'	'	'	10.00%	10.00%	10.00%	11.00%	11.00%
Term of Notes	'	'	'	'	'	'2 years	'On demand up to 1 year	'1 year	'2 years	'On demand up to 2 years
Conversion price	'	'	'	'	'	$3.05	$3.60	'	'	'

AMOUNTS_RECLASSIFIED_OUT_OF_AC2

AMOUNTS RECLASSIFIED OUT OF ACCUMULATED OTHER COMPREHENSIVE INCOME (RESTATED) (Details) (USD $)	9 Months Ended		12 Months Ended		132 Months Ended
	Sep. 30, 2013		Dec. 31, 2012		Dec. 31, 2011
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax, Portion Attributable to Parent [Abstract]	'		'		'
Balance - beginning	($4,386)		$255,340		'
Other comprehensive income before reclassifications	719,857		-284,216		'
Amounts reclassified from accumulated other comprehensive income	'		24,490		'
Net current period other comprehensive income	719,857		-259,726		'
Balance - end	715,471		-4,386		255,340
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent [Abstract]	'		'		'
Balance - beginning	-8,046		-2,927		'
Other comprehensive income before reclassifications	-34,381		-5,119		'
Net current period other comprehensive income	-34,381		-5,119		-2,927
Balance - end	-42,427		-8,046		-2,927
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent [Abstract]	'		'		'
Balance - beginning	-12,432	[1]	252,413		'
Other comprehensive income before reclassifications	685,476		-289,335		'
Amounts reclassified from accumulated other comprehensive income	'		24,490		'
Net current period other comprehensive income	685,476		-264,845		'
Balance - end	$673,044		($12,432)	[1]	$252,413
[1]	See Note 2 to condensed consolidated financial statements.