Viveve Medical (VIVE) 10-Q14 Nov 142014 Q3 Quarterly reportFinancial data

Company Profile

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 30, 2014	Nov. 11, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'VIVEVE MEDICAL, INC.	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	18,016,662
Amendment Flag	'false	'
Entity Central Index Key	'0000879682	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	30-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current assets:	'	'
Cash and cash equivalents	$1,976,980	$430,107	[1]
Accounts receivable	3,750	'	[1]
Inventory	136,902	228,163	[1]
Prepaids and other current assets	188,006	308,183	[1]
Total current assets	2,305,638	966,453	[1]
Property and equipment, net	191,663	127,524	[1]
Other assets	652,045	43,783	[1]
Total assets	3,149,346	1,137,760	[1]
Current liabilities:	'	'
Accounts payable	566,059	967,315	[1]
Accrued liabilities	387,538	516,152	[1]
Note payable	1,471,799	1,463,244	[1]
Related party convertible bridge notes	'	4,875,000	[1]
Total current liabilities	2,425,396	7,821,711	[1]
Preferred stock warrant liabilities	'	623,672	[1]
Total liabilities	2,425,396	8,445,383	[1]
Stockholdersâ€™ equity (deficit):	'	'
Common stock	35,066,274	6,556	[1]
Additional paid-in capital	'	22,395,684	[1]
Accumulated deficit	-34,342,324	-29,904,925	[1]
Total stockholdersâ€™ equity (deficit)	723,950	-7,307,623	[1]
Total liabilities and stockholdersâ€™ equity (deficit)	3,149,346	1,137,760	[1]
Series A Preferred Stock [Member]	'	'
Stockholdersâ€™ equity (deficit):	'	'
Convertible Preferred Stock	'	23,863	[1]
Series B Preferred Stock [Member]	'	'
Stockholdersâ€™ equity (deficit):	'	'
Convertible Preferred Stock	'	$171,199	[1]

[1]	The balance sheet as of December 31, 2013 has been derived from the audited financial statements at that date.

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Preferred Stock, par value (in Dollars per share)	$0	$0
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)	$0	$0.00	[1]
Common stock, shares authorized	'	612,000,000	[1]
Common stock, shares issued	18,016,662	6,555,305	[1]
Common stock, shares outstanding	18,016,662	6,555,305	[1]
Series A Preferred Stock [Member]	'	'
Preferred Stock, par value (in Dollars per share)	$0.00	$0.00	[1]
Preferred stock, shares authorized	24,543,626	24,543,626	[1]
Preferred stock, shares issued	0	23,863,302	[1]
Preferred stock, shares outstanding	0	23,863,302	[1]
Preferred stock, liquidation value (in Dollars)	'	$14,556,614	[1]
Series B Preferred Stock [Member]	'	'
Preferred Stock, par value (in Dollars per share)	$0.00	$0.00	[1]
Preferred stock, shares authorized	227,000,000	227,000,000	[1]
Preferred stock, shares issued	0	171,199,348	[1]
Preferred stock, shares outstanding	0	171,199,348	[1]
Preferred stock, liquidation value (in Dollars)	'	$8,559,967	[1]

[1]	The balance sheet as of December 31, 2013 has been derived from the audited financial statements at that date.

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenue	$17,180	$4,610	$64,475	$147,660
Cost of revenue	14,724	1,493	40,075	110,528
Gross profit	2,456	3,117	24,400	37,132
Research and development	572,134	177,203	940,954	628,545
Selling, general and administrative	1,790,014	532,369	3,085,580	2,517,791
Total operating expenses	2,362,148	709,572	4,026,534	3,146,336
Loss from operations	-2,359,692	-706,455	-4,002,134	-3,109,204
Interest income	2	2	5	5
Interest expense	-152,296	-156,727	-486,582	-334,380
Other income (expense), net	7,827	-8,713	51,312	11,230
Net loss	($2,504,159)	($871,893)	($4,437,399)	($3,432,349)
Net loss per share:	'	'	'	'
Basic and diluted (in Dollars per share)	($0.52)	($0.23)	($1.08)	($0.92)
Weighted average shares used in computing net loss per common share	'	'	'	'
Basic and diluted (in Shares)	4,829,300	3,743,282	4,109,266	3,743,282

Condensed_Statements_of_Cash_F

Condensed Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
Condensed Statements of Cash Flows (Unaudited) (USD $)	Sep. 30, 2014		Sep. 30, 2013
Cash flows from operating activities:	'		'
Net loss	($4,437,399)		($3,432,349)
Adjustments to reconcile net loss to net cash used in operating activities:	'		'
Depreciation and amortization expense	42,220		35,871
Stock-based compensation expense	143,643		66,001
Revaluation of fair value of warrant liability	-50,762		-11,230
Noncash interest expense	369,677		227,911
Changes in assets and liabilities:	'		'
Accounts receivable	-3,750		849
Inventory	91,261		-574
Prepaid and other current assets	120,177		-209,711
Other noncurrent assets	13,908		13,908
Accounts payable	-401,256		439,849
Accrued liabilities	61,293		-80,357
Net cash used in operating activities	-4,050,988		-2,949,832
Cash flows from investing activities:	'		'
Purchase of property and equipment	-106,359		-4,214
Net cash used in investing activities	-106,359		-4,214
Cash flows from financing activities:	'		'
Net cash proceeds from issuance of common stock in connection with private placement offering	4,204,220		'
Proceeds from related party convertible bridge notes	1,500,000		3,000,000
Repayments of notes payable	'		-134,814
Net cash provided by financing activities	5,704,220		2,865,186
Net increase (decrease) in cash and cash equivalents	1,546,873		-88,860
Cash and cash equivalents - beginning of period	430,107	[1]	448,754
Cash and cash equivalents - end of period	1,976,980		359,894
Supplemental disclosure:	'		'
Cash paid for interest	116,905		106,469
Cash paid for income taxes	800		800
Supplemental disclosure of cash flow information as of end of period:	'		'
Conversion of certain bridge notes and related accrued interest in connection with private placement offering	1,545,678		'
Extinguishment of convertible bridge notes and related accrued interest pursuant to Merger Agreement	5,397,278		'
Extinguishment of warrant liabilities pursuant to Merger Agreement	572,910		'
Issuance of warrants in connection with note payable	622,170		'
Payable to non-accredited investors in connection with Merger Agreement	$16,498		'

[1]	The balance sheet as of December 31, 2013 has been derived from the audited financial statements at that date.

Note_1_The_Company_and_Basis_o

Note 1 - The Company and Basis of Presentation	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	1	The Company and Basis of Presentation

	On September 23, 2014, PLC Systems, Inc., a Yukon Territory corporation (“PLC”) completed an Agreement and Plan of Merger (“Merger Agreement” or “Merger”) with Viveve, Inc., a Delaware corportation (“Viveve”). As of that date, Viveve operates as a wholly-owned subsidiary of PLC and PLC is known as Viveve Medical, Inc. (“Viveve Medical”, the “Company”, “we”, “our”, or “us”). Viveve Medical will compete in the women’s health market with a focus on the Viveve System to improve women’s overall sexual well-being and quality of life, will retain all its personnel and continue to be headquartered in Sunnyvale, California.

	At the effective time of the Merger, PLC divested its ownership of its former operating subsidiaries, PLC Medical Systems, Inc. and PLC Systemas Medicos Internacionais, which will operate as independent entities going forward under new ownership.

	In preparation for the stock exchange pursuant to the Merger, Viveve convertible bridge notes in the aggregate amount of $4,875,000 and related accrued interest of approximately $522,000 were extinguished.

	Additionally, Viveve warrant liabilities of approximately $573,000 were extinguished in preparation of the stock exchange pursuant to the Merger.

	Pursuant to the Merger Agreement, all shares of capital stock (including common and preferred stock) of Viveve were converted into 3,743,282 shares of the Company's common stock which represented approximately 62% of the issued and outstanding shares of common stock of the Company on a fully diluted basis. In addition, non-accredited investors were entitled to receive approximately $16,500 upon closing. Upon the closing of the Merger, the Company issued an additional 943,596 shares of common stock upon the automatic conversion of a warrant issued in exchange for the cancellation of related party convertible bridge notes.

	The acquisition was accounted for as a reverse merger and recapitalization effected by a share exchange. Viveve is considered the acquirer for accounting and financial reporting purposes. The assets and liabilities of the acquired entity have been brought forward at their book value and no goodwill has been recognized.

	Concurrent with the Merger, Viveve Medical completed a private placement for total gross proceeds of approximately $6 million (including approximately $1.5 million of convertible bridge note conversion). As a result, Viveve Medical issued 11,305,567 shares of common stock and 5-year warrants to purchase up to 940,189 shares of common stock at an exercise price of $0.53 per share.

	Interim Unaudited Financial Information

	The accompanying unaudited condensed consolidated financial statements of Viveve Medical have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial information and pursuant to the instructions to Form 10-Q and Article 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by US GAAP for complete financial statements. In the opinion of management, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation of the financial statements have been included.

	The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto, included in the proxy statement which was filed with the Securities and Exchange Commission on August 11, 2014. The results of operations for the three and nine months ended September 30, 2014 are not necessarily indicative of the results for the year ending December 31, 2014 or any future interim period.

Note_2_Summary_of_Significant_

Note 2 - Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

Summary of Significant Accounting Policies

Financial Statement Presentation

The condensed consolidated financial statements include the accounts of the Company and our wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated in consolidation.

Use of Estimates

The preparation of condensed consolidated financial statements in conformity with US GAAP requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, and expenses and the related disclosure of contingent assets and liabilities. We base our estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. In addition, any change in these estimates or their related assumptions could have an adverse effect on our operating results.

Reclassifications

Certain prior year financial statement amounts have been reclassified to conform to the current year’s presentation. These reclassifications had no impact on previously reported total assets, stockholders’ deficit or net loss.

Revenue Recognition

The Company recognizes revenue from the sale of its product, the Viveve® System, and single-use treatment tips. Revenue is recognized upon delivery, provided that persuasive evidence of an arrangement exists, the price is fixed or determinable and collection of the resulting receivable is reasonably assured. Sales of Viveve’s products are subject to regulatory requirements that vary from country to country. The Company has regulatory clearance outside the U.S. and currently sells the Viveve System in Canada, Hong Kong and Japan.

The Company does not provide its customers with a contractual right of return.

Recently Issued and Adopted Accounting Standards

In May 2014, as part of its ongoing efforts to assist in the convergence of US GAAP and International Financial Reporting Standards (“IFRS”), the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers (Topic 606).” The new guidance sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed in U.S. GAAP. The underlying principle of the new standard is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects in exchange for the goods or services. The standard also requires more detailed disclosures and provides additional guidance for transactions that were not addressed completely in the prior accounting guidance. The ASU provides alternative methods of initial adoption and is effective for annual and interim periods beginning after December 15, 2016. We are currently evaluating the impact that this standard will have on our condensed consolidated financial statements.

In June 2014, the FASB issued ASU No. 2014-12, “Compensation — Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could be Achieved After a Requisite Service Period” (“ASU 2014-12”). Companies commonly issue share-based payment awards that require a specific performance target to be achieved in order for employees to become eligible to vest in the awards. ASU 2014-12 requires that a performance target that affects vesting and that could be achieved after the requisite service period should be treated as a performance condition. The performance target should not be reflected in estimating the grant date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved. ASU 2014-12 will be effective for the Company’s fiscal years beginning fiscal 2016 and interim reporting periods within that year, using either the retrospective or prospective transition method. Early adoption is permitted. We are currently evaluating the effect of the adoption of this guidance on our condensed consolidated financial statements.

In June 2014, the FASB issued ASU 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in topic 810, Consolidation” (“ASU 2014-10”). ASU 2014-10 removes the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. ASU 2014-10 also eliminates the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments also clarify that the guidance in Topic 275, Risks and Uncertainties, is applicable to entities that have not commenced planned principal operations. The amendments in ASU 2014-10 will be effective retrospectively except for the clarification to Topic 275, which shall be applied prospectively for annual reporting periods beginning after December 15, 2014, and interim periods therein. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued. We elected to early adopt the provisions of ASU 2014-10 in the second quarter of 2014.

In August 2014, the FASB issued ASU No. 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 310-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”), to provide guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and to provide related footnote disclosures. ASU 2014-15 is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Since ASU 2014-15 only impacts financial statement disclosure requirements regarding whether there is substantial doubt about an entity’s ability to continue as a going concern, we do not expect its adoption to have an impact on our ccondensed onsolidated financial statements.

Concentration of Credit Risk and Other Risks and Uncertainties

To achieve profitable operations, the Company must successfully develop, manufacture, and market its products. There can be no assurance that any such products can be developed or manufactured at an acceptable cost and with appropriate performance characteristics, or that such products will be successfully marketed. These factors could have a material adverse effect upon the Company’s financial results, financial position, and future cash flows.

The Company’s future products may require approval from the U.S. Food and Drug Administration or other international regulatory agencies prior to commencing commercial sales. There can be no assurance that the Company’s future products will receive any of these required approvals. If the Company was denied such approvals or such approvals were delayed, it would have a material adverse impact on the Company’s financial results, financial position and future cash flows.

The Company is subject to risks common to companies in the medical device industry including, but not limited to, new technological innovations, dependence on key personnel, protection of proprietary technology, compliance with government regulations, uncertainty of market acceptance of products, product liability, and the need to obtain additional financing. The Company’s ultimate success is dependent upon its ability to raise additional capital and to successfully develop and market its products.

During the nine months ended September 30, 2014, three customers accounted for 94% of the Company’s revenue. During the nine months ended September 30, 2013, one customer accounted for 100% of the Company’s revenue. During the three months ended September 30, 2014, two customers accounted for 79% of the Company’s revenue. During the three months ended September 30, 2013, one customer accounted for 100% of the Company’s revenue.

Inventory

Inventory is stated at the lower of cost or market, cost being determined on an actual cost basis on a first-in, first-out basis and market being determined as the lower of replacement cost or net realizable value.

Product Warranty

The Company’s products are generally subject to a one year warranty, which provides for the repair, rework or replacement of products (at its option) that fail to perform within stated specification. The Company has assessed the historical claims and, to date, product warranty claims have not been significant. The Company will continue to assess if there should be a warranty accrual.

Comprehensive Loss

Comprehensive loss represents the changes in equity of an enterprise, except those resulting from stockholder transactions. Accordingly, comprehensive loss may include certain changes in equity that are excluded from net loss. For the three and nine months ended September 31, 2014 and 2013, the Company’s comprehensive loss is the same as its net loss. There were no components of comprehensive loss for any of the periods presented.

Net Loss per Share Attributable to Common Stockholders

The Company’s basic net loss per share attributable to common stockholders is calculated by dividing the net loss by the weighted average number of shares of common stock outstanding for the period. The diluted net loss per share attributable to common stockholders is computed by giving effect to all potentially dilutive common stock equivalents outstanding for the period. For purposes of this calculation, options and warrants to purchase common stock are considered common stock equivalents. For periods in which the Company has reported net losses, diluted net loss per share attributable to common stockholders is the same as basic net loss per share attributable to common stockholders, since dilutive common shares are not assumed to have been issued if their effect is anti-dilutive. Potential common shares will always be anti-dilutive for periods in which the Company has reported a net loss. Diluted net loss per share attributable to common stockholders is the same as basic net loss per share attributable to common stockholders for the three and nine months ended September 30, 2014 and 2013.

For the three and nine months ended September 30, 2014 and 2013, the following weighted average common stock equivalent shares were excluded from the calculation of net loss per share because the inclusion would be anti-dilutive.

Three Months Ended

Nine Months Ended

September 30,

2014

2013

2014

2013

Stock options to purchase common stock

476,671

409,488

445,804

491,609

Warrants to purchase common stock

72,322

24,107

548,993

409,488

469,911

491,609

Note_3_Fair_Value_Measurements

Note 3 - Fair Value Measurements	9 Months Ended
Note 3 - Fair Value Measurements	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	3	Fair Value Measurements

	The Company recognizes and discloses the fair value of its assets and liabilities using a hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to valuations based upon unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to valuations based upon unobservable inputs that are significant to the valuation (Level 3 measurements). Each level of input has different levels of subjectivity and difficulty involved in determining fair value.

		Level 1	Inputs used to measure fair value are unadjusted quoted prices that are available in active markets for the identical assets or liabilities as of the reporting date. Therefore, determining fair value for Level 1 investments generally does not require significant judgment, and the estimation is not difficult.

		Level 2	Pricing is provided by third party sources of market information obtained through investment advisors. The Company does not adjust for or apply any additional assumptions or estimates to the pricing information received from its advisors.

		Level 3	Inputs used to measure fair value are unobservable inputs that are supported by little or no market activity and reflect the use of significant management judgment. These values are generally determined using pricing models for which the assumptions utilize management’s estimates of market participant assumptions. The determination of fair value for Level 3 instruments involves the most management judgment and subjectivity.

	Assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires management to make judgments and consider factors specific to the asset or liability.

	The Company’s Level 1 financial asset is a money market fund with a fair value that is based on quoted market prices. The money market fund is included in cash and cash equivalents on the Company’s condensed consolidated balance sheet. The Company’s Level 3 liability consists of convertible preferred stock warrant liabilities. The valuation of the warrant liabilities is discussed in Note 8.

	For the period ended September 30, 2014, the Company did not have any transfers between Level 1, Level 2 and Level 3.

	The following tables set forth the Company’s financial instruments that were measured at fair value on a recurring basis as of September 30, 2014 and December 31, 2013 by level within the fair value hierarchy:

			Assets and Liabilities at Fair Value as of September 30, 2014
			Quoted prices in active markets for identical assets				Significant			Significant unobservable
			Quoted prices in active markets for identical assets				other observable inputs			inputs
			Level 1				Level 2			Level 3				Total
	Assets
	Money market fund		$	190			$	-		$	-			$	190
	Total assets		$	190			$	-		$	-			$	190
	Liabilities
	Preferred stock warrant liabilities		$	-			$	-		$	-			$	-
	Total liabilities		$	-			$	-		$	-			$	-

			Assets and Liabilities at Fair Value as of December 31, 2013
			Quoted prices in active markets for identical assets				Significant			Significant unobservable
			Quoted prices in active markets for identical assets				other observable inputs			inputs
			Level 1				Level 2			Level 3				Total
	Assets
	Money market fund		$	324			$	-		$	-			$	324
	Total assets		$	324			$	-		$	-			$	324
	Liabilities
	Preferred stock warrant liabilities		$	-			$	-		$	623,672			$	623,672
	Total liabilities		$	-			$	-		$	623,672			$	623,672

	The change in the fair value of the preferred stock warrant liabilities is summarized below:

	Fair value as of December 31, 2013		$	623,672
	Change in fair value recorded in other income (expense), net			(21,484	)
	Fair value as of March 31, 2014			602,188
	Change in fair value recorded in other income (expense), net			(22,001	)
	Fair value as of June 30, 2014			580,187
	Change in fair value recorded in other income (expense), net, as of September 23, 2014, date of the Merger Agreement			(7,277	)
	Extinguishment of warrant liabilities pursuant to the Merger Agreement (reclassified to equity)			(572,910	)
	Fair value as of September 30, 2014		$	-

	All assets and liabilities carried at fair value have been valued using a market approach, except for Level 3. The following table describes the valuation techniques used to calculate fair value for Level 3 liabilities. For Level 3 liabilities, the Company determines the fair value measurement valuation policies and procedures. Annually, the Board of Directors assess and approve the fair value measurement policies and procedures. At least annually, the Company determines if the current valuation techniques used in the fair value measurements are still appropriate and evaluates and adjusts the unobservable inputs used in the fair value measurements based on current market conditions and third-party information.

			Fair Value as of			Valuation		Unobservable	Range
			31-Dec-13			Techniques		Input	(Weighted-Average)

	Preferred stock warrant liabilities		$	623,672		Black-Scholes		Preferred series
						option pricing		prices	$0.04	-	$0.44	(-	$0.06	-)
						model
								Volatility	70.62%	-	84.23%	(-	76%	-)

	There were no changes in valuation technique from prior periods.

Note_4_Accrued_Liabilities

Note 4 - Accrued Liabilities	9 Months Ended
Note 4 - Accrued Liabilities	Sep. 30, 2014
Payables and Accruals [Abstract]	'
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	'
	4	Accrued Liabilities

	Accrued liabilities consisted of the following as of September 30, 2014 and December 31, 2013:

			September 30,		December 31,
			2014		2013

	Accrued interest		$	13,792	$	235,603
	Accrued professional fees			125,671		15,000
	Accrued loan balloon payment			85,000		76,472
	Accrued vacation			73,809		81,499
	Accrued loan restructuring fees			47,500		27,288
	Accrued severence pay			-		58,846
	Other accruals			41,766		21,444
	Total accrued liabilities		$	387,538	$	516,152

Note_5_Note_Payable

Note 5 - Note Payable	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	5	Note Payable

	In April 2012, the Company entered into a loan and security agreement for up to $2,135,159 in term loans that were used to pay off the existing loan with a financial institution. The full amount was drawn down in April 2012. In connection with the agreement, the Company issued a warrant to the lender to purchase a total of 73,770 shares of the Company’s Series A convertible preferred stock at $0.61 per share (Note 9). The borrowings were repayable in interest only payments until May 1, 2012 and then 30 equal installments of principal and interest at a rate of 9.5% per annum. An additional 4% of the principal or approximately $85,000 will be due as the final payment at the end of the loan term. The Company recorded $8,528 and $28,785 as additional interest expense during the nine months ended September 30, 2014 and 2013, respectively, related to the $85,000 payment. The Company will continue to accrue the balance of the $85,000 cash payment over the remaining term of the loan using the effective interest rate method. As of September 30, 2014 and December 31, 2013, $85,000 and $76,472 was recorded in accrued liabilities on the condensed consolidated balance sheets relating to this payment. All borrowings under the agreement are collateralized by substantially all of the Company’s assets, including intellectual property. As of September 30, 2014 and December 31, 2013, the note payable had an outstanding balance of $1,471,799 and $1,462,244, respectively. The term loan has a maturity date of October 1, 2014 and was repaid on that date as discussed in Note 13.

	In February 2013, the Company and lender amended the loan and security agreement to defer up to 3 months of principal payments contingent upon the receipt of bridge loan proceeds in increments of $500,000, up to $1,500,000 on or before April 30, 2013, beginning March 1, 2013. This amendment also included a $15,000 restructuring fee that would be due upon the maturity date of the loan.

	In May 2013, the Company and lender amended the loan and security agreement to defer an additional 2 months of principal payments contingent upon the receipt of bridge loan proceeds of $500,000 or more, on or before September 30, 2013. The principal payments were to be deferred and payable on August 1, 2013. This amendment also included a $10,000 restructuring fee that would be due upon the maturity date of the loan.

	In July 2013, the Company and lender agreed to further amend the loan and security agreement to defer an additional 2 months of principal payments contingent upon the receipt of bridge loan proceeds of $500,000 or more, on or before August 28, 2013, and an additional month deferral provided a 2013 equity event was completed resulting in net cash proceeds of not less than $10 million from the sale of the Company’s equity securities consummated by September 27, 2013. Principal payments would be deferred and payable on October 1, 2013, provided both of these conditions were met. This amendment also included a $10,000 restructuring fee that would be due upon the maturity date of the loan.

	In September 2013, the Company and lender agreed to further amend the loan and security agreement to defer an additional 2 months of principal payments contingent upon the receipt of bridge loan proceeds of $500,000 or more on or before August 28, 2013 and another $500,000 or more on or before October 28, 2013. Principal payments would be deferred until December 1, 2013. This amendment also included a $10,000 restructuring fee that would be due upon the maturity date of the loan.

	In November 2013, the Company and lender agreed to further amend the loan and security agreement to defer an additional 2 months of principal payments contingent upon the receipt of bridge loan proceeds of $500,000 or more on or before December 27, 2013 and upon the consummation of a 2014 equity event requiring the receipt of not less than $7 million in net cash proceeds by no later than January 24, 2014. Principal payments would be deferred until February 1, 2014. This amendment also included a $10,000 restructuring fee that would be due upon the maturity date of the loan.

	In January 2014, the Company and lender agreed to further amend the loan and security agreement to defer an additional 2 months of principal payments contingent upon the receipt of bridge loan proceeds of $500,000 or more on or before February 25, 2014 and consummation of an equity event by April 25, 2014. This amendment included an additional $5,000 restructuring fee for each month principal payments are deferred beginning February 1, 2014 through April 1, 2014, provided restructuring fees in this amendment shall not exceed $15,000 in total that would also be due upon the maturity date of the loan.

	In February 2014, the Company and lender agreed to further amend the loan and security agreement to defer an additional 2 months of principal payments contingent upon the receipt of bridge loan proceeds of $500,000 or more on or before April 25, 2014 and consummation of an equity event by June 27, 2014. This amendment included an additional $5,000 restructuring fee for each month principal payments are deferred beginning March 1, 2014 through June 1, 2014, provided restructuring fees in this amendment shall not exceed $20,000. This amendment also amended the January 2014 restructuring fee such that the January 2014 restructuring fee shall not exceed $5,000 in total that would also be due upon the maturity date of the loan.

	In June 2014, the Company and lender agreed to further amend the loan and security agreement such that the remaining 3 months of principal payments would be deferred until the maturity date of the term loan when all unpaid principal and interest will be immediately due. This amendment also includes an additional $5,000 restructuring fee for each month principal payments are deferred beginning July 1, 2014 through September 1, 2014, provided restructuring fees in this amendment do not exceed $15,000 in total that would also be due upon the maturity date of the loan.

	In September 2014, the lender agreed to reduce the total restructuring fees to $47,500. The Company recorded $20,212, net of the reduction in fees, and $45,000 as additional interest expense during the nine months ended September 30, 2014 and 2013, respectively, related to these restructuring fees. The Company has been accruing the balance of the cash restructuring payment over the term of the loan using the effective interest rate method. As of September 30, 2014 and December 31, 2013, $47,500 and $27,288 was recorded as an accrued liability on the condensed consolidated balance sheets relating to this restructuring payment.

	The loan and security agreement contains a material adverse change clause, as defined in the agreement, which would result in an event of default if the lender deems a material adverse change to have occurred to the Company’s business. The continuing liquidity issues the Company faces could be construed by the note holder as a material adverse change which could trigger an acceleration of all of the outstanding debt. As such, the Company has classified all of its outstanding debt balance as a current liability as of September 30, 2014 and December 31, 2013.

	As of September 30, 2014, future minimum payments under the note payable are as follows:

	Year Ending December 31, 2014		$	1,618,091
				1,618,091
	Less: Amount representing interest			(146,292	)
	Present value of obligations			1,471,799
	Less: Unamortized debt discount			-
				1,471,799
	Less: Notes payable, current portion			1,471,799
	Notes payable, noncurrent portion		$	-

	On September 30, 2014, the Company entered into a Loan and Security Agreement pursuant to which we received a term loan in the amount of $5 million, which will be funded in three tranches. The first tranche of $2.5 million was provided to the Company on October 1, 2014. The proceeds from the first tranche were used to repay the existing loan (including interest and restructuring fees) with a financial institution which totaled $1,630,925. Before the second and third tranches of the term loan will be funded, we must meet certain enrollment milestones and achieve certain positive results relating to our OUS Clinical Trials, among other things. In connection with the loan agreement, the Company issued a 10-year warrant to the lender for the purchase of 471,698 shares of the Company’s common stock at $0.53 per share (Note 8).

Note_6_Related_Party_Convertib

Note 6 - Related Party Convertible Bridge Notes (Related Party Convertible Bridge Notes [Member])	9 Months Ended
	Sep. 30, 2014
Related Party Convertible Bridge Notes [Member]	'
Note 6 - Related Party Convertible Bridge Notes [Line Items]	'
Long-term Debt [Text Block]	'
	6	Related Party Convertible Bridge Notes

	In November 2012, the Company issued $1,000,000 in convertible promissory notes to related parties. The notes accrue interest at 8% per annum and mature at the earlier of i) the date upon which the majority note holders demand repayment after May 15, 2013 or ii) the date of the closing of a qualified financing in which the Company issues common or preferred stock for gross proceeds of not less than $5,000,000. As of September 30, 2014 and December 31, 2013, the outstanding principal balance was $0 and $1,000,000. Because the holders had the ability to demand repayment after May 15, 2013, the Company classified all of the outstanding debt balance and related accrued interest of $88,986 as a current liability as of December 31, 2013. In connection with the Merger, these convertible promissory notes were extinguished.

	On February 13, 2013, the Company entered into a note purchase agreement (“2013 Note Purchase Agreement”) with related parties to which it was authorized to issue and sell convertible promissory notes up to $1,500,000 in the aggregate, of which $1,000,000 was issued. These notes were intended as bridge financing to a planned alternative public offering in the second quarter of 2013. The notes accrue interest at 8% per annum and mature at the earlier of the date upon which the majority note holders demand repayment after August 13, 2013 or the date of the closing of a qualified financing in which the Company issues common or preferred stock for gross proceeds of not less than $5,000,000 excluding the conversion of these notes and the November 2012 notes. The notes convert into the number of shares equal to the principal and unpaid accrued interest divided by the conversion price, which is defined as 80% of the purchase price in the qualified financing. If the Company does not execute a qualified financing, the holders may elect conversion of the notes prior to the maturity date of August 13, 2013. Under the elective conversion, the notes convert into the number of the next equity financing shares or shares of Series B convertible preferred stock that are equal to the principal and the unpaid accrued interest divided by the conversion price. The conversion price is defined as 80% of the price paid by the investors in the next equity financing series or $0.05, if the notes are converted into the Series B convertible preferred stock. In April 2013, the Company completed another closing of the 2013 Note Purchase Agreement for $500,000. On June 3, 2013, the Company entered into an amendment to the 2013 Note Purchase Agreement to increase the total amount of the convertible promissory notes up to $2,000,000 in the aggregate if issued before June 30, 2013. In June 2013, the Company completed another closing of the 2013 Note Purchase Agreement for $500,000. On August 7, 2013, the Company entered into an amendment to the 2013 Note Purchase Agreement to increase the total amount of the convertible promissory notes up to $2,500,000 in the aggregate if issued before August 28, 2013. In August 2013, the Company completed another closing of the 2013 Note Purchase Agreement for $500,000. As of September 30, 2014 and December 31, 2013, the outstanding principal balance was $0 and $2,500,000. Because the holders had the ability to demand repayment after August 13, 2013, the Company classified all of the outstanding debt balance and related accrued interest of $130,466 as a current liability as of December 31, 2013. In connection with the Merger, these convertible promissory notes were extinguished.

	On September 27, 2013, the Company entered into a note purchase agreement (“September 2013 Note Purchase Agreement”) with related parties to which it was authorized to issue and sell convertible promissory notes up to $500,000 in the aggregate. These notes were intended as bridge financing to a planned APO in the third quarter of 2013. The notes accrue interest at 8% per annum and mature at the earlier of the date upon which the majority note holders demand repayment after March 31, 2014 or the date of the closing of a qualified financing in which the Company issues common or preferred stock for gross proceeds of not less than $5,000,000 excluding the conversion of these notes, the November 2012 notes and the 2013 Note Purchase Agreement. The notes convert into the number of shares equal to the principal and unpaid accrued interest divided by the conversion price, which is defined as 70% of the purchase price in the qualified financing. If the Company does not execute a qualified financing, the holders may elect conversion of the notes prior to the maturity date of March 31, 2014. Under the elective conversion, the notes convert into the number of the next equity financing shares or shares of Series B convertible preferred stock that are equal to the principal and the unpaid accrued interest divided by the conversion price. The conversion price is defined as 70% of the price paid by the investors in the next equity financing series or $0.05, if the notes are converted into the Series B convertible preferred stock. As of September 30, 2014 and December 31, 2013, the outstanding principal balance was $0 and $500,000. Because the holders had the ability to demand repayment after March 31, 2014, the Company classified all of the outstanding debt balance and related accrued interest of $10,411 as a current liability as of December 31, 2013. In connection with the Merger, these convertible promissory notes were extinguished.

	On November 12, 2013, the Company entered into a note purchase agreement (“November 2013 Note Purchase Agreement”) with related parties to which it was authorized to issue and sell convertible promissory notes up to $500,000 in the aggregate. These notes were intended as bridge financing to a planned APO in the fourth quarter of 2013. The notes accrue interest at 8% per annum and mature at the earlier of the date upon which the majority note holders demand repayment after March 31, 2014 or the date of the closing of a qualified financing in which the Company issues common or preferred stock for gross proceeds of not less than $5,000,000 excluding the conversion of these notes, the November 2012 notes and the 2013 Note Purchase Agreement. The notes convert into the number of shares equal to the principal and unpaid accrued interest divided by the conversion price, which is defined as 70% of the purchase price in the qualified financing. If the Company does not execute a qualified financing, the holders may elect conversion of the notes prior to the maturity date of March 31, 2014. Under the elective conversion, the notes convert into the number of the next equity financing shares or shares of Series B convertible preferred stock that are equal to the principal and the unpaid accrued interest divided by the conversion price. The conversion price is defined as 70% of the price paid by the investors in the next equity financing series or $0.05, if the notes are converted into the Series B convertible preferred stock. As of September 30, 2014 and December 31, 2013, the outstanding principal balance was $0 and $500,000. Because the holders had the ability to demand repayment after March 31, 2014, the Company classified all of the outstanding debt balance and related accrued interest of $5,370 as a current liability as of December 31, 2013. In connection with the Merger, these convertible promissory notes were extinguished.

	On December 27, 2013, the Company entered into a note purchase agreement (“December 2013 Note Purchase Agreement”) with related parties to which it was authorized to issue and sell convertible promissory notes up to $375,000 in the aggregate. These notes were intended as bridge financing to a planned APO in the first quarter of 2014. The notes accrue interest at 9% per annum and mature at the earlier of the date upon which the majority note holders demand repayment after March 31, 2014 or the date of the closing of a qualified financing in which the Company issues common or preferred stock for gross proceeds of not less than $5,000,000 excluding the conversion of these notes, the November 2012 notes and the 2013 Note Purchase Agreement. The notes convert into the number of shares equal to the principal and unpaid accrued interest divided by the conversion price, which is defined as 70% of the purchase price in the qualified financing. If the Company does not execute a qualified financing, the holders may elect conversion of the notes prior to the maturity date of March 31, 2014. Under the elective conversion, the notes convert into the number of the next equity financing shares or shares of Series B convertible preferred stock that are equal to the principal and the unpaid accrued interest divided by the conversion price. The conversion price is defined as 70% of the price paid by the investors in the next equity financing series or $0.05, if the notes are converted into the Series B convertible preferred stock. As of September 30, 2014 and December 31, 2013, the outstanding principal balance was $0 and $375,000. Because the holders had the ability to demand repayment after March 31, 2014, the Company classified all of the outstanding debt balance and related accrued interest of $370 as a current liability as of December 31, 2013. In connection with the Merger, these convertible promissory notes were extinguished.

	On March 5, 2014, the Company entered into a note purchase agreement in which it was authorized to issue and sell up to $1,250,000 in aggregate principal amount of convertible promissory notes of which $200,000 was issued. In May 2014, the Company completed another sale of convertible promissory notes in the aggregate principal amount of $1,050,000. The notes accrued interest at 9% per annum and converted into common stock in connection with the private placement.

	On July 7, 2014, the Company entered into a note purchase agreement in which it was authorized to issue convertible promissory notes up to $250,000 in the aggregate. The notes accrue interest at 9% per annum and converted into common stock in connection with the private placement.

	Pursuant to the Company’s amendment to the note purchase agreement dated November 20, 2012, effective February 13, 2013, the above notes payable would be redeemable upon a change of control of the Company at an amount equal to 300% of the outstanding principal amount and accrued and unpaid interest on the notes as of the time of a change of control. A change of control will occur in the event the Company enters into a transaction where the holders of the voting securities no longer own a majority of the total outstanding voting securities once the transaction is completed or a disposition of substantially all assets occurs. The sale of stock for capital raising purposes or an alternative public offering involving a reverse merger into a public shell company for capital raising purposes is excluded from the Company’s definition of a change of control. The Company has determined that the value of this provision is not material and as such did not record a liability on the Company’s condensed consolidated financial statements as of December 31, 2013. All of these notes were extinguished as part of the Merger Agreement.

Note_7_Commitments_and_Conting

Note 7 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	7	Commitments and Contingencies

	Operating Lease

	In January 2012, the Company relocated and entered into a lease agreement for a new facility. The new lease commenced in March 2012 and will terminate in February 2015. Rent expense for the nine months ended September 30, 2014 and 2013 was $128,359 and $128,359, respectively.

	As of September 30, 2014, future minimum payments under the lease are as follows:

	Year Ending December 31,
	2014		$	46,428
	2015			30,952
	Total minimum lease payments		$	77,380

	Indemnification Agreements

	The Company enters into standard indemnification arrangements in the ordinary course of business. Pursuant to these arrangements, the Company indemnifies, holds harmless and agrees to reimburse the indemnified parties for losses suffered or incurred by the indemnified party, in connection with performance of services within the scope of the agreement, breach of the agreement by the Company, or noncompliance of regulations or laws by the Company, in all cases provided the indemnified party has not breached the agreement and/or the loss is not attributable to the indemnified party’s negligence or willful malfeasance. The term of these indemnification agreements is generally perpetual any time after the execution of the agreement. The maximum potential amount of future payments the Company could be required to make under these arrangements is not determinable. The Company has never incurred costs to defend lawsuits or settle claims related to these indemnification agreements. As a result, the Company believes the estimated fair value of these agreements is minimal.

	Contingencies

	From time to time, the Company may have certain contingent liabilities that arise in the ordinary course of business activities. The Company accrues a liability for such matters when it is probable that future expenditures will be made and such expenditures can be reasonably estimated.

Note_8_Common_Stock

Note 8 - Common Stock	9 Months Ended
	Sep. 30, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	8	Common Stock

	In connection with the Merger, all shares of Viveve Series A convertible preferred stock and Series B convertible preferred stock were converted to common stock and the Company exchanged shares of common stock with the former stockholders of Viveve. The total common shares issued for these transactions was 3,743,282 shares based on the exchange ratio of 0.0080497.

	In connection with the proposed Merger, on May 9, 2014, Viveve issued to GBS Venture Partners Limited (“GBS”), a convertible debenture holder, a warrant to purchase shares of our common stock equal to approximately 5% of the outstanding shares of common stock on a post-Merger basis in consideration for the cancellation of convertible promissory notes in the aggregate principal amount of $1,750,000 and accrued interest of approximately $211,000 held by GBS. As part of the closing of the Merger, the Company issued 943,596 shares of common stock to GBS upon the automatic exercise of the warrant.

	Concurrent with the Merger, the Company completed a separate private placement of 11,305,567 shares of our common stock, together with warrants for the purchase of 940,189 shares of common stock, for gross proceeds of approximately $6,000,000, which included the conversion of $1,545,678 of convertible promissory notes and related accrued interest. The price per unit was $0.53.

	Warrants for Common Stock

	In connection with the private placement, the Company issued warrants to purchase a total of 940,189 shares of common stock at an exercise price of $0.53 per share. The warrants have a contractual life of five years and are exercisable immediately in whole or in part, on or before five years from the issuance date.

	In connection with the Loan and Security Agreement entered into on September 30, 2014, the Company issued a warrant to purchase a total of 471,698 shares of common stock at an exercise price of $0.53 per share. The warrant has a contractual life of ten years and is exercisable immediately in whole or in part, on or before ten years from the issuance date. The Company determined the value of the warrant on the date of issuance to be $622,170 using the Black-Scholes option pricing model. Assumptions used were dividend yield of 0%, volatility of 77%, risk free interest rate of 2.5% and a contractual life of ten years. The warrant will expire on September 30, 2024. The fair value of the warrant was recorded as a deferred financing cost in other assets and will be amortized to interest expense over the loan term.

	As of Septemeber 30, 2014, all of these warrants remain outstanding.

Note_9_Convertible_Preferred_S

Note 9 - Convertible Preferred Stock

9 Months Ended

Sep. 30, 2014

Disclosure Text Block Supplement [Abstract]

Preferred Stock [Text Block]

Convertible Preferred Stock

As part of the Merger Agreement, all shares of the Series A convertible preferred stock and Series B convertible preferred stock converted to common stock, pursuant to the conversion rights.

The holders of preferred stock had various rights and preferences as follows:

Dividends

The preferred stockholders were entitled to receive, when and as declared by the Board of Directors, out of funds legally available, cash dividends in the amount of $0.0488 and $0.004, respectively, per share, per year for each share of Series A and Series B outstanding in preference and priority to any declaration or payment of any distribution on common stock in such calendar year. These dividends are noncumulative. No distributions could be made to common stock unless all declared dividends on preferred stock have been paid or set aside for payment. No dividends have been declared to date.

Liquidation

Upon liquidation, dissolution or winding up of the Company, either voluntary or involuntary, the holders of the Series A and Series B were entitled to receive an amount per share equal to the original issuance price for the preferred stock (as adjusted for any stock dividends, stock splits or recapitalization and similar events), plus all declared and unpaid dividends thereon to the date fixed for such distribution. If upon the liquidation event, there were insufficient funds to permit the payment to stockholders of the full preferential amounts, then the entire assets and funds of the Company would be distributed ratably among the holders of preferred stock.

Conversion

At the option of the holder thereof, each share of preferred stock was convertible, at the option of the holder at any time after the date of issuance into fully paid and non-assessable shares of common stock as determined by dividing the applicable original issue price for such series by the conversion price for such series. The conversion price was $0.05 for Series A and Series B.

Each share of preferred stock was to automatically be converted into shares of common stock at their respective conversion price immediately upon the earlier of (A) immediately prior to the closing of a firm commitment underwritten initial public offering pursuant to a registration statement under the Securities Act of 1933 covering the offering and sale of the Company’s common stock provided the aggregate gross proceeds to the Company and/or selling stockholders was not less than $30,000,000 prior to underwriters’ commissions and expenses, or (B) upon receipt of a written request for conversion from the holders of a majority of the voting power of the outstanding shares of preferred stock.

Voting

Each holder of preferred stock was entitled to the number of votes equal to the number of shares of common stock into which such holder’s shares of preferred stock could be converted as of the record date. The holders of shares of the preferred stock were entitled to vote on all matters on which the common stock was entitled to vote. The holders of preferred stock, voting as a separate class, were entitled to elect two members of the Board of Directors. The holders of common stock, voting as a separate class, were entitled to elect one member of the Board of Directors. Any additional members of the Board of Directors were to be elected by the holders of common stock and preferred stock, voting together as a single class.

Warrants for Convertible Preferred Stock

In connection with the loan and security agreement entered into in December 2008, the Company issued a warrant to purchase a total of 196,721 shares of Series A at an exercise price of $0.61 per share. The warrant had a contractual life of ten years and was exercisable immediately in whole or in part, on or before ten years from the issuance date. The Company determined the value of the warrant on the date of issuance to be $53,863 using the Black-Scholes option pricing model. Assumptions used were dividend yield of 0%, volatility of 79%, risk free interest rate of 2.7% and a contractual life of ten years. The warrant was to expire on December 2, 2018. The fair value of the warrant was recorded as a debt issuance cost in other assets and was amortized to interest expense over the draw down term of the loan. The entire amount of the warrant was amortized to interest expense in the year ended December 31, 2008. The fair value of the warrant was re-measured as of the date of the Merger, September 23, 2014, and September 30, 2013 and $9,639 and $(2,361) were recorded to other income (expense), net, respectively, for the nine months ended September 30, 2014 and 2013. The warrants were extinguished in connection with the Merger.

In connection with the Series A offering in 2009, the Company issued warrants to purchase 245,900 shares of Series A for $0.61 per share in April 2009. The warrants had a contractual life of ten years and were exercisable immediately in whole or in part, on or before ten years from the issuance date. The Company determined the fair value of the warrants on the date of issuance to be $70,082 using the Black-Scholes option pricing model. Assumptions used were dividend yield of 0%, volatility of 79%, risk free interest rate of 2.8% and a contractual life of ten years. The warrants were to expire on April 2, 2019. The fair value of the warrants was recorded as an equity issuance cost. The fair value of the warrants was re-measured as of the date of the Merger, September 23, 2014, and September 30, 2013 and $11,803 and $(984) were recorded to other income (expense), net, respectively, for the nine months ended September 30, 2014 and 2013. The warrants were extinguished in connection with the Merger.

In connection with the loan and security agreement entered into in November 2010, the Company issued a warrant to purchase a total of 163,934 shares of Series A at an exercise price of $0.61 per share. The warrant had a contractual life of ten years and was exercisable immediately in whole or in part, on or before ten years from the issuance date. The Company determined the value of the warrant on the date of issuance to be $46,721 using the Black-Scholes option pricing model. Assumptions used were dividend yield of 0%, volatility of 79%, risk free interest rate of 2.9% and a contractual life of ten years. The warrant was to expire on November 19, 2020. The fair value of the warrant was recorded as a debt discount and amortized to interest expense over the life of the loan. The fair value of the warrant was re-measured as of the date of the Merger, September 23, 2014, and September 30, 2013 and $2,295 and $(1,311) were recorded to other income (expense), net, respectively, for the nine months ended September 30, 2014 and 2013. The warrants were extinguished in connection with the Merger.

In connection with the loan and security agreement entered into in April 2012, the Company issued a warrant to purchase a total of 73,770 shares of Series A at an exercise price of $0.61 per share. The warrant had a contractual life of ten years and was exercisable immediately in whole or in part, on or before ten years from the issuance date. The Company determined the value of the warrant on the date of issuance to be $27,443 using the Black-Scholes option pricing model. Assumptions used were dividend yield of 0%, volatility of 92%, risk free interest rate of 1.98% and a contractual life of ten years. The warrant was to expire on April 19, 2022. The fair value of the warrant was recorded as a debt discount and amortized to interest expense over the life of the loan. The fair value of the warrant was re-measured as of the date of the Merger, September 23, 2014, and September 30, 2013 and $3,025 and $885 was recorded to other income (expense), net, respectively, for the nine months ended September 30, 2014 and 2013. The warrants were extinguished in connection with the Merger.

In May 2011, in connection with the issuance of convertible promissory notes, the Company issued warrants to purchase 2,000,000 shares of Series B at an exercise price of $0.05 per share. The warrants had a contractual life of ten years and were exercisable immediately in whole or in part, on or before ten years from the issuance date. The Company determined the value of the warrants on the date of issuance to be $84,000 using the Black-Scholes option pricing model. Assumptions used were dividend yield of 0%, volatility of 84%, risk free interest rate of 3.2% and a contractual life of ten years. The warrants were to expire on May 9, 2021. The fair value of the warrants was recorded as a debt discount and amortized to interest expense over the life of the loan. The fair value of the warrants was re-measured as of the date of the Merger, September 23, 2014, and September 30, 2013 and $2,000 and $2,000 were recorded to other income (expense), net, respectively, for the nine months ended September 30, 2014 and 2013. The warrants were extinguished in connection with the Merger.

In June 2011, in connection with the issuance of convertible promissory notes, the Company issued warrants to purchase 4,000,000 shares of Series B at an exercise price of $0.05 per share. The warrants had a contractual life of ten years and were exercisable immediately in whole or in part, on or before ten years from the issuance date. The Company determined the value of the warrants on the date of issuance to be $168,000 using the Black-Scholes option pricing model. Assumptions used were dividend yield of 0%, volatility of 84%, risk free interest rate of 3.2% and a contractual life of ten years. The warrants were to expire on June 30, 2021. The fair value of the warrants was recorded as a debt discount and amortized to interest expense over the life of the loan. The fair value of the warrants was re-measured as of the date of the Merger, September 23, 2014, and September 30, 2013 and $4,000 and $4,000 were recorded to other income (expense), net, respectively, for the nine months ended September 30, 2014 and 2013. The warrants were extinguished in connection with the Merger.

In September 2011, in connection with the issuance of convertible promissory notes, the Company issued warrants to purchase 4,000,000 shares of Series B at an exercise price of $0.05 per share. The warrants had a contractual life of ten years and were exercisable immediately in whole or in part, on or before ten years from the issuance date. The Company determined the value of the warrants on the date of issuance to be $168,000 using the Black-Scholes option pricing model. Assumptions used were dividend yield of 0%, volatility of 84%, risk free interest rate of 2.0% and a contractual life of ten years. The warrants were to expire on September 9, 2021. The fair value of the warrants was recorded as a debt discount and amortized to interest expense over the life of the loan. The fair value of the warrants was re-measured as of the date of the Merger, September 23, 2014, and September 30, 2013 and $0 and $4,000 was recorded to other income (expense), net, respectively, for the nine months ended September 30, 2014 and 2013. The warrants were extinguished in connection with the Merger.

In November 2011, in connection with the issuance of convertible promissory notes, the Company issued warrants to purchase 1,000,000 shares of Series B at an exercise price of $0.05 per share. The warrants had a contractual life of ten years and were exercisable immediately in whole or in part, on or before ten years from the issuance date. The Company determined the value of the warrants on the date of issuance to be $42,000 using the Black-Scholes option pricing model. Assumptions used were dividend yield of 0%, volatility of 84%, risk free interest rate of 2.1% and a contractual life of ten years. The warrants were to expire on November 30, 2021. The fair value of the warrants was recorded as a debt discount and amortized to interest expense over the life of the loan. The fair value of the warrants was re-measured as of the date of the Merger, September 23, 2014, and September 30, 2013 and $1,000 and $1,000 were recorded to other income (expense), net, respectively, for the nine months ended September 30, 2014 and 2013. The warrants were extinguished in connection with the Merger.

In December 2011, in connection with the issuance of convertible promissory notes, the Company issued warrants to purchase 1,000,000 shares of Series B at an exercise price of $0.05 per share. The warrants had a contractual life of ten years and were exercisable immediately in whole or in part, on or before ten years from the issuance date. The Company determined the value of the warrants on the date of issuance to be $41,000 using the Black-Scholes option pricing model. Assumptions used were dividend yield of 0%, volatility of 84%, risk free interest rate of 1.8% and a contractual life of ten years. The warrants were to expire on December 19, 2021. The fair value of the warrants was recorded as a debt discount and amortized to interest expense over the life of the loan. The fair value of the warrants was re-measured as of the date of the Merger, September 23, 2014, and September 30, 2013 and $1,000 and $0 were recorded to other income (expense), net, respectively, for the nine months ended September 30, 2014 and 2013. The warrants were extinguished in connection with the Merger.

In January 2012, in connection with the issuance of convertible promissory notes, the Company issued warrants to purchase 910,445 shares of Series B at an exercise price of $0.05 per share. The warrants had a contractual life of ten years and were exercisable immediately in whole or in part, on or before ten years from the issuance date. The Company determined the value of the warrants on the date of issuance to be $37,328 using the Black-Scholes option pricing model. Assumptions used were dividend yield of 0%, volatility of 84%, risk free interest rate of 1.8% and a contractual life of ten years. The warrants were to expire on January 31, 2022. The fair value of the warrants was recorded as a debt discount and amortized to interest expense over the life of the loan. The fair value of the warrants was re-measured as of the date of the Merger, September 23, 2014, and September 30, 2013 and $3,642 and $910 were recorded to other income (expense), net, respectively, for the nine months ended September 30, 2014 and 2013. The warrants were extinguished in connection with the Merger.

In February 2012, in connection with the issuance of convertible promissory notes, the Company issued warrants to purchase 738,535 shares of Series B at an exercise price of $0.05 per share. The warrants had a contractual life of ten years and were exercisable immediately in whole or in part, on or before ten years from the issuance date. The Company determined the value of the warrants on the date of issuance to be $31,018 using the Black-Scholes option pricing model. Assumptions used were dividend yield of 0%, volatility of 84%, risk free interest rate of 1.98% and a contractual life of ten years. The warrants were to expire on February 27, 2022. The fair value of the warrants was recorded as a debt discount and amortized to interest expense over the life of the loan. The fair value of the warrants was re-measured as of the date of the Merger, September 23, 2014, and September 30, 2013 and $2,954 and $740 were recorded to other income (expense), net, respectively, for the nine months ended September 30 2014 and 2013. The warrants were extinguished in connection with the Merger.

In April 2012, in connection with the issuance of convertible promissory notes, the Company issued warrants to purchase 2,351,019 shares of Series B at an exercise price of $0.05 per share. The warrants had a contractual life of ten years and were exercisable immediately in whole or in part, on or before ten years from the issuance date. The Company determined the value of the warrants on the date of issuance to be $98,743 using the Black-Scholes option pricing model. Assumptions used were dividend yield of 0%, volatility of 84%, risk free interest rate of 2.0% and a contractual life of ten years. The warrants were to expire on April 16, 2022. The fair value of the warrants was recorded as a debt discount and amortized to interest expense over the life of the loan. The fair value of the warrants was re-measured as of the date of the Merger, September 23, 2014, and September 30, 2013 and $9,404 and $2,351 were recorded to other income (expense), net, respectively, for the nine months ended September 30, 2014 and 2013. The warrants were extinguished in connection with the Merger.

Convertible preferred stock warrants outstanding as of December 31, 2013 were as follows:

Number of

Series

Outstanding

Fair Value

Exercisable

Expiration

Exercise

Under

December 31,

Issuance Date

for

Date

Price

Warrants

2013

Dec-08

Series A

2-Dec-18

0.61

196,721

44,066

Apr-09

Series A

2-Apr-19

0.61

245,900

58,278

Nov-10

Series A

19-Nov-20

0.61

163,934

46,393

May-11

Series B

6-May-21

0.05

2,000,000

54,000

Jun-11

Series B

30-Jun-21

0.05

4,000,000

108,000

Sep-11

Series B

9-Sep-21

0.05

4,000,000

108,000

Nov-11

Series B

30-Nov-21

0.05

1,000,000

28,000

Dec-11

Series B

19-Dec-21

0.05

1,000,000

28,000

Jan-12

Series B

31-Jan-22

0.05

910,445

28,224

Feb-12

Series B

28-Feb-22

0.05

738,535

22,895

Apr-12

Series B

16-Apr-22

0.05

2,351,019

72,882

Apr-12

Series A

19-Apr-22

0.61

73,770

24,934

16,680,324

623,672

Note_10_Stock_Option_Plan

Note 10 - Stock Option Plan	9 Months Ended
Note 10 - Stock Option Plan	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	10	Summary of Stock Options

	Stock Option Plans

	The Company has issued equity awards in the form of stock options from three employee benefit plans. The plans include the PLC 2005 Stock Incentive Plan (the “2005 Plan”), the Viveve Amended and Restated 2006 Stock Plan (the “2006 Plan”) and the PLC 2013 Stock Option and Incentive Plan (the “2013 Plan”).

	The 2005 Plan was adopted by PLC's Board of Directors and approved by its stockholders. 22,095 shares of common stock remain reserved for issuance under the 2005 Plan. The Company does not intend to grant further awards from the 2005 Plan, however, it will continue to administer the 2005 Plan until all outstanding awards are exercised, expire, terminate or are forfeited. There are currently outstanding stock option awards issued from the 2005 Plan covering a total of 22,095 shares of the Company’s common stock. The weighted average exercise price of the outstanding stock options is $12.83 per share and the weighted average remaining contractual term is 8.80 years.

	The 2006 Plan was adopted by the Board of Directors of Viveve and was terminated in conjunction with the Merger. Outstanding stock option awards have been assumed by the Company and will continue to be administered in accordance with the terms of the 2006 Plan until such awards are exercised, expire, terminate or are forfeited. There are currently outstanding stock option awards issued from the 2006 Plan covering a total of 324,820 shares of the Company’s common stock and no shares available for future awards. The weighted average exercise price of the outstanding stock options is $1.55 per share and the weighted average remaining contractual term is 8.06 years. Additionally, prior to the Merger, the Board of Directors voted to accelerate the vesting of all unvested options that were outstanding as of the date of the Merger such that all options would be immediately vested and exercisable by the holders. Furthermore, at the Merger, outstanding options to purchase shares of Viveve, Inc. common stock issued from the 2006 Plan were converted into options to purchase shares of the Company’s Common Stock (rounded down to the nearest whole share). The number of shares of the Company’s common stock into which the 2006 Plan options were converted was determined by multiplying the number of shares covered by each 2006 Plan option by the exchange ratio of 0.0080497. The exercise price of each 2006 Plan option was determined by dividing the exercise price of each 2006 Plan option immediately prior to the Merger by the exchange ratio of 0.0080497 (rounded up to the nearest cent).

	The 2013 Plan was also adopted by PLC's Board of Directors and approved by its stockholders. The 2013 Plan is administered by the Compensation Committee of the Company’s Board of Directors (the “Administrator”). Under the 2013 Plan, the Company may grant to eligible participants awards of equity which may take the form of stock options (both incentive stock options and non-qualified stock options), stock appreciation rights, restricted, deferred or unrestricted stock awards, performance based awards or dividend equivalent rights. Awards may be granted to officers, employees, non-employee Directors (as defined in the 2013 Plan) and other key persons (including consultants and prospective employees). The term of any stock option award may not exceed 10 years and may be subject to vesting conditions, as determined by the Administrator. Options granted generally vest over four years. Incentive stock options may be granted only to employees of the Company or any subsidiary that is a “subsidiary corporation” within the meaning of Section 424(f) of the Internal Revenue Code. The exercise price of any stock option award cannot be less than the fair market value of the Company’s common stock, provided, however, that an incentive stock option granted to an employee who owns more than 10% of the Company’s outstanding voting power must have an exercise price of no less than 110% of the fair market value of the Company’s common stock and a term that does not exceed five years. There are currently outstanding stock option awards issued from the 2013 Plan covering a total of 1,947,619 shares of the Company’s common stock and there remain reserved for future awards 839,148 shares of the Company’s common stock. The weighted average exercise price of the outstanding stock options is $0.80 per share. Concurrent with the Merger, the stockholders approved an amendment to the 2013 Plan to increase the number of shares reserved under the 2013 Plan from 113,826 to 3,111,587.

	Activity under the 2005 Plan, the 2006 Plan and the 2013 Plan is as follows:

			Outstanding Options
										Weighted-
							Weighted-			Average
			Number				Average			Remaining
			of				Exercise			Contractual
			Shares				Price			Term (years)

	Options outstanding as of December 31, 2013			363,413			$	2.94			8.8
	Options granted			1,901,476			$	0.6
	Options assumed from PLC			68,238			$	10.24
	Options canceled			(38,593	)		$	1.75
	Options outstanding as of September 30, 2014			2,294,534			$	1.02			9.67

	As of September 30, 2014, the Company had 839,148 shares available for grant.

	The options outstanding and exercisable as of September 30, 2014 are as follows:

							Options Outstanding								Options Exercisable
													Weighted-
							Number			Weighted-			Average		Number		Weighted-
							Outstanding			Average			Remaining		Exercisable		Average
		Range of					as of			Exercise			Contractual		as of		Exercise
		Exercise Prices					30-Sep-14			Price			Term (Years)		September 30, 2014		Price

			$0.12					320		$	0.12			2.21		320	$	0.12
			$0.60					1,901,476		$	0.6			10		20,000	$	0.6
			$1.24					314,036		$	1.24			8.15		314,036	$	1.24
		$7.00	-	$9.00				59,372		$	8.63			8.28		59,372	$	8.63
		$12.00	-	$18.63				19,081		$	15.29			6.79		19,081	$	15.29
			$37.00					250		$	37			3.72		250	$	37
								2,294,535		$	1.02			9.67		413,059	$	2.94

	Stock-Based Compensation

	During the three and nine months ended September 30, 2014, the Company granted stock options to employees to purchase 1,901,476 shares of common stock with a weighted-average grant date fair value of $0.32 per share. Stock-based compensation expense recognized during the three months ended September 30, 2014 and 2013 was $113,345 and $16,284 respectively. Stock-based compensation expense recognized during the nine months ended September 30, 2014 and 2013 was $143,643 and $66,001, respectively. As of September 30, 2014, the total unrecognized compensation cost in connection with unvested stock options was approximately $567,000. These costs are expected to be recognized over a period of approximately 3.26 years. The aggregate intrinsic value of options outstanding as of September 30, 2014 was approximately $1.7 million. There were no options exercised during the nine months ended September 30, 2014 and 2013.

	The Company estimated the fair value of stock options using the Black-Scholes option pricing model. The fair value of employee stock options is being amortized on a straight-line basis over the requisite service period of the awards. The fair value of employee stock options granted was estimated using the following assumptions:

			Nine Months Ended
			September 30,
			2014				2013

	Expected term (in years)			5				5
	Average volatility			61%				67%
	Risk-free interest rate			1.80%				0.87%
	Dividend yield			0%				0%

	Option-pricing models require the input of various subjective assumptions, including the option’s expected life and the price volatility of the underlying stock. The expected stock price volatility is based on analysis of the Company’s stock price history over a period commensurate with the expected term of the options, trading volume of comparable companies’ stock, look-back volatilities and Company specific events that affected volatility in a prior period. The expected term of employee stock options represents the weighted average period the stock options are expected to remain outstanding and is based on the history of exercises and cancellations on all past option grants made by the Company, the contractual term, the vesting period and the expected remaining term of the outstanding options. The risk-free interest rate is based on the U.S. Treasury interest rates whose term is consistent with the expected life of the stock options. No dividend yield is included as the Company has not issued any dividends and does not anticipate issuing any dividends in the future.

The following table shows stock-based compensation expense included in the condensed consolidated statements of operations for the three and nine months ended September 30, 2014 and 2013:

		Three Months Ended							Nine Months Ended
		September 30,							September 30,
		2014				2013			2014			2013

Research and development		$	101			$	976		$	667		$	(7,016	)
General and administrative			113,245				15,308			142,976			73,017
Total		$	113,346			$	16,284		$	143,643		$	66,001

Note_11_Income_Taxes

Note 11 - Income Taxes	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	11	Income Taxes

	Provision for Income Tax

	The Company’s effective tax rate is 0% for the three and nine months ended September 30, 2014 and the Company expects that its effective tax rate for the full year 2014 will be 0%. Based on the weight of available evidence, including cumulative losses since inception and expected future losses, the Company has determined that it is more likely than not that the deferred tax asset amount will not be realized and therefore a full valuation allowance has been provided on net deferred tax assets.

	As of September 30, 2014, the Company had net operating loss carryforwards of approximately $11,188,000 and $11,176,000 available to offset future taxable income, if any, for both federal and California state income tax purposes, respectively. The Company’s federal and state net operating loss carry-forwards begin to expire in 2027 and 2016, respectively, and valuation allowances have been provided, where necessary.

	Utilization of the net operating loss carry-forward may be subject to an annual limitation due to the ownership percentage change limitations provided by the Internal Revenue Code of 1986 and similar state provisions. The annual limitation may result in the expiration of the net operating loss before utilization.

	All of the Company’s tax years will remain open for examination by the federal and state authorities for three and four years, respectively, from the date of utilization of any net operating loss or credits.

	Uncertain Tax Positions

	The gross amount of unrecognized tax benefits as of September 30, 2014 is approximately $78 thousand related to reserves on research and development credits, none of which will affect the effective tax rate if recognized due to the valuation allowance. The Company does not expect any material changes in the next 12 months in unrecognized tax benefits.

	The Company recognizes interest and/or penalties related to uncertain tax positions as other expense and not tax expense. The Company currently has no interest and penalties related to uncertain tax positions.

Note_12_Related_Party_Transact

Note 12 - Related Party Transactions	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	12	Related Party Transactions

	In June 2006, the Company entered into a Development and Manufacturing Agreement with Stellartech Research Corporation (the “Agreement”). The Agreement was amended on October 4, 2007. Under the Agreement, the Company agreed to purchase 300 units of generators manufactured by Stellartech. In conjunction with the Agreement, Stellartech purchased 300,000 shares of common stock at par value. These shares are subject to a right of repurchase by the Company, which lapse over a four-year period. As of December 31, 2012, none of the shares of common stock were subject to repurchase. Under the Agreement, the Company paid Stellartech $345,472 and $33,000 for goods and services in the nine months ended September 30, 2014 and 2013, respectively.

Note_13_Subsequent_Events

Note 13 - Subsequent Events	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	13	Subsequent Events

	On September 30, 2014, the Company entered into a Loan and Security Agreement pursuant to which we received a term loan in the amount of $5 million, which will be funded in 3 tranches. The first tranch of $2.5 million was provided to the Company on October 1, 2014. The proceeds from the first tranche were used to repay the existing loan with a financial institution which totaled $1,630,925. Before the second and the third tranches of the term loan will be funded, we must meet certain enrollment milestones and achieve certain positive results relating to our OUS Clinical Trials, among other things.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Earnings Per Share, Policy [Policy Text Block]

Net Loss per Share Attributable to Common Stockholders

Three Months Ended

Nine Months Ended

September 30,

2014

2013

2014

2013

Stock options to purchase common stock

476,671

409,488

445,804

491,609

Warrants to purchase common stock

72,322

24,107

548,993

409,488

469,911

491,609

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

Reclassification, Policy [Policy Text Block]

Reclassifications

Revenue Recognition, Policy [Policy Text Block]

Revenue Recognition

The Company does not provide its customers with a contractual right of return.

New Accounting Pronouncements, Policy [Policy Text Block]

Recently Issued and Adopted Accounting Standards

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Concentration of Credit Risk and Other Risks and Uncertainties

Inventory, Policy [Policy Text Block]

Inventory

Standard Product Warranty, Policy [Policy Text Block]

Product Warranty

Comprehensive Income, Policy [Policy Text Block]

Comprehensive Loss

Note_2_Summary_of_Significant_1

Note 2 - Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	'
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2014		2013		2014		2013
	Stock options to purchase common stock		476,671		409,488		445,804		491,609
	Warrants to purchase common stock		72,322		-		24,107		-
			548,993		409,488		469,911		491,609

Note_3_Fair_Value_Measurements1

Note 3 - Fair Value Measurements (Tables)	9 Months Ended
Note 3 - Fair Value Measurements (Tables)	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'
		Assets and Liabilities at Fair Value as of September 30, 2014
		Quoted prices in active markets for identical assets				Significant			Significant unobservable
		Quoted prices in active markets for identical assets				other observable inputs			inputs
		Level 1				Level 2			Level 3				Total
	Assets
	Money market fund	$	190			$	-		$	-			$	190
	Total assets	$	190			$	-		$	-			$	190
	Liabilities
	Preferred stock warrant liabilities	$	-			$	-		$	-			$	-
	Total liabilities	$	-			$	-		$	-			$	-
		Assets and Liabilities at Fair Value as of December 31, 2013
		Quoted prices in active markets for identical assets				Significant			Significant unobservable
		Quoted prices in active markets for identical assets				other observable inputs			inputs
		Level 1				Level 2			Level 3				Total
	Assets
	Money market fund	$	324			$	-		$	-			$	324
	Total assets	$	324			$	-		$	-			$	324
	Liabilities
	Preferred stock warrant liabilities	$	-			$	-		$	623,672			$	623,672
	Total liabilities	$	-			$	-		$	623,672			$	623,672
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	'
	Fair value as of December 31, 2013	$	623,672
	Change in fair value recorded in other income (expense), net		(21,484	)
	Fair value as of March 31, 2014		602,188
	Change in fair value recorded in other income (expense), net		(22,001	)
	Fair value as of June 30, 2014		580,187
	Change in fair value recorded in other income (expense), net, as of September 23, 2014, date of the Merger Agreement		(7,277	)
	Extinguishment of warrant liabilities pursuant to the Merger Agreement (reclassified to equity)		(572,910	)
	Fair value as of September 30, 2014	$	-
Fair Value Inputs, Liabilities, Quantitative Information [Table Text Block]	'
		Fair Value as of			Valuation		Unobservable	Range
		31-Dec-13			Techniques		Input	(Weighted-Average)

	Preferred stock warrant liabilities	$	623,672		Black-Scholes		Preferred series
					option pricing		prices	$0.04	-	$0.44	(-	$0.06	-)
					model
							Volatility	70.62%	-	84.23%	(-	76%	-)

Note_4_Accrued_Liabilities_Tab

Note 4 - Accrued Liabilities (Tables)	9 Months Ended
Note 4 - Accrued Liabilities (Tables)	Sep. 30, 2014
Payables and Accruals [Abstract]	'
Schedule of Accrued Liabilities [Table Text Block]	'
		September 30,		December 31,
		2014		2013

	Accrued interest	$	13,792	$	235,603
	Accrued professional fees		125,671		15,000
	Accrued loan balloon payment		85,000		76,472
	Accrued vacation		73,809		81,499
	Accrued loan restructuring fees		47,500		27,288
	Accrued severence pay		-		58,846
	Other accruals		41,766		21,444
	Total accrued liabilities	$	387,538	$	516,152

Note_5_Note_Payable_Tables

Note 5 - Note Payable (Tables)	9 Months Ended
Note 5 - Note Payable (Tables)	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Schedule of Debt [Table Text Block]	'
	Year Ending December 31, 2014	$	1,618,091
			1,618,091
	Less: Amount representing interest		(146,292	)
	Present value of obligations		1,471,799
	Less: Unamortized debt discount		-
			1,471,799
	Less: Notes payable, current portion		1,471,799
	Notes payable, noncurrent portion	$	-

Note_7_Commitments_and_Conting1

Note 7 - Commitments and Contingencies (Tables)	9 Months Ended
Note 7 - Commitments and Contingencies (Tables)	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'
	Year Ending December 31,
	2014	$	46,428
	2015		30,952
	Total minimum lease payments	$	77,380

Note_9_Convertible_Preferred_S1

Note 9 - Convertible Preferred Stock (Tables)	9 Months Ended
Note 9 - Convertible Preferred Stock (Tables)	Sep. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	'
						Number of
						Shares
		Series				Outstanding		Fair Value
		Exercisable	Expiration	Exercise		Under		December 31,
	Issuance Date	for	Date	Price		Warrants		2013

	Dec-08	Series A	2-Dec-18	$	0.61		196,721	$	44,066
	Apr-09	Series A	2-Apr-19		0.61		245,900		58,278
	Nov-10	Series A	19-Nov-20		0.61		163,934		46,393
	May-11	Series B	6-May-21		0.05		2,000,000		54,000
	Jun-11	Series B	30-Jun-21		0.05		4,000,000		108,000
	Sep-11	Series B	9-Sep-21		0.05		4,000,000		108,000
	Nov-11	Series B	30-Nov-21		0.05		1,000,000		28,000
	Dec-11	Series B	19-Dec-21		0.05		1,000,000		28,000
	Jan-12	Series B	31-Jan-22		0.05		910,445		28,224
	Feb-12	Series B	28-Feb-22		0.05		738,535		22,895
	Apr-12	Series B	16-Apr-22		0.05		2,351,019		72,882
	Apr-12	Series A	19-Apr-22		0.61		73,770		24,934
							16,680,324	$	623,672

Note_10_Stock_Option_Plan_Tabl

Note 10 - Stock Option Plan (Tables)	9 Months Ended
Note 10 - Stock Option Plan (Tables)	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
			Outstanding Options
								Weighted-
						Weighted-		Average
			Number			Average		Remaining
			of			Exercise		Contractual
			Shares			Price		Term (years)

	Options outstanding as of December 31, 2013			363,413		$	2.94		8.8
	Options granted			1,901,476		$	0.6
	Options assumed from PLC			68,238		$	10.24
	Options canceled			(38,593	)	$	1.75
	Options outstanding as of September 30, 2014			2,294,534		$	1.02		9.67
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	'
						Options Outstanding							Options Exercisable
										Weighted-
						Number		Weighted-		Average			Number		Weighted-
						Outstanding		Average		Remaining			Exercisable		Average
		Range of				as of		Exercise		Contractual			as of		Exercise
		Exercise Prices				30-Sep-14		Price		Term (Years)			September 30, 2014		Price

			$0.12				320	$	0.12		2.21			320	$	0.12
			$0.60				1,901,476	$	0.6		10			20,000	$	0.6
			$1.24				314,036	$	1.24		8.15			314,036	$	1.24
		$7.00	-	$9.00			59,372	$	8.63		8.28			59,372	$	8.63
		$12.00	-	$18.63			19,081	$	15.29		6.79			19,081	$	15.29
			$37.00				250	$	37		3.72			250	$	37
							2,294,535	$	1.02		9.67			413,059	$	2.94
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	'
			Nine Months Ended
			September 30,
			2014			2013

	Expected term (in years)			5			5
	Average volatility			61%			67%
	Risk-free interest rate			1.80%			0.87%
	Dividend yield			0%			0%
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]	'
			Three Months Ended					Nine Months Ended
			September 30,					September 30,
			2014			2013		2014		2013

	Research and development		$	101		$	976	$	667	$	(7,016	)
	General and administrative			113,245			15,308		142,976		73,017
	Total		$	113,346		$	16,284	$	143,643	$	66,001

Note_1_The_Company_and_Basis_o1

Note 1 - The Company and Basis of Presentation (Details) (USD $)	1 Months Ended	3 Months Ended	9 Months Ended			1 Months Ended	0 Months Ended	1 Months Ended		0 Months Ended
	Sep. 23, 2014	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Dec. 30, 2013	Sep. 23, 2014	9-May-14	Sep. 23, 2014	Sep. 23, 2014	9-May-14
						Accrued Interest [Member]	Accrued Interest [Member]	Convertible Debt [Member]	Viveve [Member]	GBS [Member]
						Convertible Debt [Member]	GBS [Member]
Note 1 - The Company and Basis of Presentation (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'
Extinguishment of Debt, Amount	'	'	$5,397,278	'	'	$522,000	'	$4,875,000	'	'
	573,000	572,910	572,910	'	'	'	'	'	'	'
Conversion of Stock, Shares Issued (in Shares)	3,743,282	'	'	'	'	'	'	'	3,743,282	'
Percentage of Total Common Stock Attributable to Viveve Capital Stock Converted	'	'	'	'	'	'	'	'	62.00%	'
Payment to Each Non-Accredited Investors For Converted Shares Upon Merger	'	'	'	'	'	'	'	'	16,500	'
Stock Issued During Period, Shares, Other (in Shares)	'	'	'	'	'	'	'	'	'	943,596
Proceeds from Issuance of Private Placement	6,000,000	'	'	'	'	'	'	'	'	'
Debt Conversion, Original Debt, Amount	$1,545,678	'	$1,545,678	'	'	'	$211,000	'	'	$1,750,000
Stock Issued During Period, Shares, New Issues (in Shares)	11,305,567	'	'	'	'	'	'	'	'	'
Warrant Term	'5 years	'	'	'	'	'	'	'	'	'
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)	940,189	'	'	'	16,680,324	'	'	'	'	'
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$0.53	'	'	$0.06	'	'	'	'	'	'

Note_2_Summary_of_Significant_2

Note 2 - Summary of Significant Accounting Policies (Details) (Sales Revenue, Net [Member], Customer Concentration Risk [Member])	9 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2014
	Three Customers [Member]	One Customer [Member]	One Customer [Member]	Two Customers [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'	'	'
Concentration Risk, Percentage	94.00%	100.00%	100.00%	79.00%

Note_2_Summary_of_Significant_3

Note 2 - Summary of Significant Accounting Policies (Details) - Antidilutive Securities	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'	'
Antidilutive shares	548,993	409,488	469,911	491,609
Equity Option [Member]	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'	'
Antidilutive shares	476,671	409,488	445,804	491,609
Common Stock Warrants [Member]	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'	'
Antidilutive shares	72,322	'	24,107	'

Note_3_Fair_Value_Measurements2

Note 3 - Fair Value Measurements (Details) - Assets and Liabilities Measured at Fair Value (USD $)	Sep. 30, 2014	Dec. 31, 2013
Note 3 - Fair Value Measurements (Details) - Assets and Liabilities Measured at Fair Value [Line Items]	'	'
Total assets	$190	$324
Preferred stock warrant liabilities	'	623,672
Total liabilities	'	623,672
Fair Value, Inputs, Level 1 [Member] \| Money Market Funds [Member]	'	'
Note 3 - Fair Value Measurements (Details) - Assets and Liabilities Measured at Fair Value [Line Items]	'	'
Money market fund	190	324
Fair Value, Inputs, Level 1 [Member]	'	'
Note 3 - Fair Value Measurements (Details) - Assets and Liabilities Measured at Fair Value [Line Items]	'	'
Total assets	190	324
Fair Value, Inputs, Level 3 [Member]	'	'
Note 3 - Fair Value Measurements (Details) - Assets and Liabilities Measured at Fair Value [Line Items]	'	'
Preferred stock warrant liabilities	'	623,672
Total liabilities	'	623,672
Money Market Funds [Member]	'	'
Note 3 - Fair Value Measurements (Details) - Assets and Liabilities Measured at Fair Value [Line Items]	'	'
Money market fund	$190	$324

Note_3_Fair_Value_Measurements3

Note 3 - Fair Value Measurements (Details) - Summary of Changes in Fair Value of Preferred Stock Warrant Liabilities (USD $)	1 Months Ended	3 Months Ended			9 Months Ended
	Sep. 23, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013		Dec. 30, 2013
Summary of Changes in Fair Value of Preferred Stock Warrant Liabilities [Abstract]	'	'	'	'	'	'	'		'
Fair value	'	'	$580,187	$602,188	'	'	$623,672	[1]	$623,672
Change in fair value recorded in other income (expense), net	'	-7,277	-22,001	-21,484	50,762	11,230	'		'
Extinguishment of warrant liabilities pursuant to the Merger Agreement (reclassified to equity)	($573,000)	($572,910)	'	'	($572,910)	'	'		'

[1]	The balance sheet as of December 31, 2013 has been derived from the audited financial statements at that date.

Note_3_Fair_Value_Measurements4

Note 3 - Fair Value Measurements (Details) - Summary of the Valuation Techniques for Fair Value of Preferred Stock Warrant Liabilities (USD $)	12 Months Ended
	Dec. 31, 2013		Sep. 23, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 30, 2013
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]	'		'	'	'	'
Preferred stock warrant liabilities	$623,672	[1]	'	$580,187	$602,188	$623,672
	$0.06		$0.53	'	'	'
	76.00%		'	'	'	'
Preferred Stock Warrant Liabilities [Member]	'		'	'	'	'
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]	'		'	'	'	'
Preferred stock warrant liabilities	$623,672		'	'	'	'
Minimum [Member]	'		'	'	'	'
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]	'		'	'	'	'
	$0.04		'	'	'	'
	70.62%		'	'	'	'
Maximum [Member]	'		'	'	'	'
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]	'		'	'	'	'
	$0.44		'	'	'	'
	84.23%		'	'	'	'

[1]	The balance sheet as of December 31, 2013 has been derived from the audited financial statements at that date.

Note_4_Accrued_Liabilities_Det

Note 4 - Accrued Liabilities (Details) - Accrued Liabilities (USD $)	Sep. 30, 2014	Dec. 31, 2013
Accrued Liabilities [Abstract]	'	'
Accrued interest	$13,792	$235,603
Accrued professional fees	125,671	15,000
Accrued loan balloon payment	85,000	76,472
Accrued vacation	73,809	81,499
Accrued loan restructuring fees	47,500	27,288
Accrued severence pay	'	58,846
Other accruals	41,766	21,444
Total accrued liabilities	$387,538	$516,152	[1]

[1]	The balance sheet as of December 31, 2013 has been derived from the audited financial statements at that date.

Note_5_Note_Payable_Details

Note 5 - Note Payable (Details) (USD $)

1 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

Sep. 23, 2014

Sep. 30, 2014

Dec. 31, 2013

Dec. 30, 2013

Apr. 30, 2012

Sep. 30, 2014

Sep. 30, 2013

Feb. 28, 2013

31-May-13

Sep. 30, 2013

Jul. 31, 2013

Sep. 30, 2013

Nov. 30, 2013

Jan. 31, 2014

Feb. 28, 2014

Sep. 30, 2014

Oct. 01, 2014

Jun. 30, 2014

Feb. 28, 2014

Jan. 31, 2014

Jun. 30, 2014

Feb. 28, 2014

Jan. 31, 2014

Nov. 30, 2013

Sep. 30, 2013

Jul. 31, 2013

31-May-13

Feb. 28, 2013

Apr. 30, 2012

Sep. 30, 2014

Sep. 30, 2013

Dec. 30, 2013

Sep. 30, 2014

Dec. 31, 2013

April 2012 Warrants [Member]

Related to Final Payment [Member]

Bridge Loans on or before April 30, 2013 [Member]

Bridge Loans on or before September, 2013 [Member]

Bridge Loans on or before August 28, 2103 [Member]

Bridge Loans on or before October 28, 2013 [Member]

Bridge Loan on or before December 27, 2013 [Member]

Bridge Loans on or before February 25, 2014 [Member]

Bridge Loans on or before April 25, 2014 [Member]

Amendment to the January 2014 Amendment [Member]

Related to the Restructuring Payment [Member]

First Tranche [Member]

April 2012 Term Loan [Member]

September 2014 Term Loan [Member]

Minimum [Member]

Maximum [Member]

April 2012 Term Loan [Member]

September 2014 Term Loan [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Note 5 - Note Payable (Details) [Line Items]

Debt Instrument, Face Amount

$2,135,159

$5,000,000

Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)

940,189

16,680,324

73,770

471,698

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)

$0.53

$0.06

$0.61

$0.53

$0.04

$0.44

Debt Instrument, Repayment of Principal and Interest, Number of Installments

Debt Instrument, Interest Rate, Stated Percentage

9.50%

Additional Percentage of Principal Owed Upon Final Payment

4.00%

Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid

85,000

Interest Expense, Debt

8,528

28,785

20,212

Accrued Loan Balloon Payment

85,000

76,472

85,000

76,472

Notes Payable, Current

1,471,799

1,463,244

[1]

1,462,244

Contingent Bridge Loan Proceeds

500,000

1,500,000

500,000

Debt Instrument, Restructuring Fee

5,000

15,000

20,000

15,000

5,000

10,000

15,000

47,500

45,000

Contingent Equity Event Proceeds

7,000,000

10,000,000

Accrued Debt Restructuring Costs

47,500

27,288

47,500

27,288

Proceeds from Issuance of Debt

2,500,000

Repayments of Debt

$1,630,925

Warrant Term

'5 years

'10 years

[1]

The balance sheet as of December 31, 2013 has been derived from the audited financial statements at that date.

Note_5_Note_Payable_Details_Su

Note 5 - Note Payable (Details) - Summary of Note Payble (USD $)	Sep. 30, 2014	Dec. 31, 2013		Dec. 30, 2013
Summary of Note Payble [Abstract]	'	'		'
	$1,618,091	'		'
Less: Amount representing interest	-146,292	'		'
Present value of obligations	1,471,799	'		'
	1,471,799	'		'
Less: Notes payable, current portion	1,471,799	1,463,244	[1]	1,462,244
Notes payable, noncurrent portion	$0	'		'

[1]	The balance sheet as of December 31, 2013 has been derived from the audited financial statements at that date.

Note_6_Related_Party_Convertib1

Note 6 - Related Party Convertible Bridge Notes (Details) (USD $)

Sep. 30, 2014

Dec. 31, 2013

Nov. 30, 2012

Sep. 30, 2014

Dec. 30, 2013

Feb. 13, 2013

Jun. 30, 2013

Apr. 30, 2013

Sep. 30, 2014

Dec. 30, 2013

Aug. 07, 2013

Feb. 13, 2013

Sep. 27, 2013

Sep. 30, 2014

Dec. 30, 2013

Sep. 27, 2013

Nov. 12, 2013

Sep. 30, 2014

Dec. 30, 2013

Nov. 12, 2013

Dec. 27, 2013

Sep. 30, 2014

Dec. 30, 2013

Dec. 27, 2013

Mar. 05, 2014

Jun. 30, 2014

Mar. 05, 2014

Jul. 07, 2014

Aug. 31, 2013

Jun. 30, 2013

Related Party Convertible Bridge Notes [Member]

November 2012 Convertible Promissory Note [Member]

2013 Note Purchase Agreement [Member]

September 2013 Note Purchase Agreement [Member]

November 2013 Note Purchase Agreement [Member]

December 2013 Note Purchase Agreement [Member]

March 2014 Note Purchase Agreement [Member]

July 2013 Note Purchase Agreement [Member]

2013 Note Purchase Agreement [Member]

Note 6 - Related Party Convertible Bridge Notes (Details) [Line Items]

Debt Instrument, Face Amount

$1,000,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

9.00%

Minimum Gross Proceeds from Issuance of Common or Preferred Stock

5,000,000

Convertible Debt

1,000,000

2,500,000

500,000

375,000

Interest Payable, Current

13,792

235,603

88,986

130,466

10,411

5,370

370

Maximum Authorized Convertible Promissory Notes Issuable

2,500,000

1,500,000

500,000

375,000

1,250,000

250,000

2,000,000

Proceeds from Convertible Debt

$1,000,000

$500,000

$200,000

$1,050,000

$500,000

Debt Instrument, Convertible, Conversion Price as a Percentage of Purchase Price

80.00%

70.00%

Debt Instrument, Convertible, Conversion Price (in Dollars per share)

$0.05

Debt Instrument, Redemption Price, Percentage of Principal Amount and Accrued and Unpaid Interest Redeemed

300.00%

Note_7_Commitments_and_Conting2

Note 7 - Commitments and Contingencies (Details) (USD $)	9 Months Ended
Note 7 - Commitments and Contingencies (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'	'
Operating Leases, Rent Expense	$128,359	$128,359

Note_7_Commitments_and_Conting3

Note 7 - Commitments and Contingencies (Details) - Future Minimum Lease Payments (USD $)	Sep. 30, 2014
Future Minimum Lease Payments [Abstract]	'
2014	$46,428
2015	30,952
Total minimum lease payments	$77,380

Note_8_Common_Stock_Details

Note 8 - Common Stock (Details) (USD $)	1 Months Ended	9 Months Ended			0 Months Ended	1 Months Ended	9 Months Ended	0 Months Ended
	Sep. 23, 2014	Sep. 30, 2014	Dec. 31, 2013	Dec. 30, 2013	9-May-14	Sep. 30, 2014	Sep. 30, 2014	9-May-14
					Accrued Interest [Member]	September 2014 Term Loan [Member]	September 2014 Term Loan [Member]	GBS [Member]
					GBS [Member]
Note 8 - Common Stock (Details) [Line Items]	'	'	'	'	'	'	'	'
Conversion of Stock, Shares Issued	3,743,282	'	'	'	'	'	'	'
Conversion of Stock, Exchange Ratio	0.0080497	'	'	'	'	'	'	'
Class of Warrant or Right, Number of Securities Called by Warrants as Percentage of Outstanding Shares of Common Stock	'	'	'	'	'	'	'	5.00%
Debt Conversion, Original Debt, Amount	$1,545,678	$1,545,678	'	'	$211,000	'	'	$1,750,000
Stock Issued During Period, Shares, Other	'	'	'	'	'	'	'	943,596
Stock Issued During Period, Shares, New Issues	11,305,567	'	'	'	'	'	'	'
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	940,189	'	'	16,680,324	'	471,698	471,698	'
Proceeds from Issuance of Private Placement	6,000,000	'	'	'	'	'	'	'
Class of Warrant or Right, Exercise Price of Warrants or Rights	$0.53	'	$0.06	'	'	$0.53	$0.53	'
Warrant Term	'5 years	'	'	'	'	'10 years	'10 years	'
Warrants and Rights Outstanding	'	'	'	'	'	$622,170	$622,170	'
Fair Value Assumptions, Expected Dividend Rate	'	'	'	'	'	0.00%	'	'
Fair Value Assumptions, Expected Volatility Rate	'	'	'	'	'	77.00%	'	'
Fair Value Assumptions, Risk Free Interest Rate	'	'	'	'	'	2.50%	'	'

Note_9_Convertible_Preferred_S2

Note 9 - Convertible Preferred Stock (Details) (USD $)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

1 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

Sep. 23, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Dec. 30, 2013

Sep. 30, 2014

Dec. 30, 2013

Sep. 30, 2014

Dec. 30, 2013

Sep. 30, 2014

Dec. 30, 2013

Sep. 30, 2014

Dec. 30, 2013

Sep. 30, 2014

Dec. 30, 2013

Sep. 30, 2014

Dec. 30, 2013

Sep. 30, 2014

Dec. 30, 2013

Sep. 30, 2014

Dec. 30, 2013

Sep. 30, 2014

Dec. 30, 2013

Sep. 30, 2014

Dec. 30, 2013

Sep. 30, 2014

Dec. 30, 2013

Sep. 30, 2014

Dec. 30, 2013

Dec. 31, 2008

Dec. 30, 2013

Apr. 30, 2009

Dec. 30, 2013

Nov. 30, 2010

Dec. 30, 2013

Apr. 30, 2012

Dec. 30, 2013

Sep. 30, 2014

Apr. 30, 2012

Dec. 30, 2013

31-May-11

Dec. 30, 2013

Jun. 30, 2011

Dec. 30, 2013

Sep. 30, 2011

Dec. 30, 2013

Nov. 30, 2011

Dec. 30, 2013

Dec. 31, 2011

Dec. 30, 2013

Jan. 31, 2012

Dec. 30, 2013

Feb. 28, 2012

Dec. 30, 2013

Sep. 30, 2014

Apr. 30, 2012

Other Nonoperating Income (Expense) [Member]

Series A Preferred Stock [Member]

Series B Preferred Stock [Member]

April 2012 Warrants [Member]

Series A Preferred Stock [Member]

Series B Preferred Stock [Member]

December 2008 Warrants [Member]

April 2009 Warrants [Member]

November 2010 Warrants [Member]

April 2012 Warrants [Member]

May 2011 Warrants [Member]

June 2011 Warrants [Member]

September 2011 Warrants [Member]

November 2011 Warrants [Member]

December 2011 Warrants [Member]

January 2012 Warrants [Member]

February 2012 Warrants [Member]

December 2008 Warrants [Member]

April 2009 Warrants [Member]

November 2010 Warrants [Member]

April 2012 Warrants [Member]

May 2011 Warrants [Member]

June 2011 Warrants [Member]

September 2011 Warrants [Member]

November 2011 Warrants [Member]

December 2011 Warrants [Member]

January 2012 Warrants [Member]

February 2012 Warrants [Member]

Note 9 - Convertible Preferred Stock (Details) [Line Items]

Preferred Stock, Dividend Rate, Per-Dollar-Amount (in Dollars per share)

$0.05

$0.00

Preferred Stock, Dividends Per Share, Declared (in Dollars per share)

Preferred Stock, Conversion Price (in Dollars per share)

$0.05

Convertible Preferred Stock, Terms of Conversion, Minimum Aggregate Gross Proceeds Required for Automatic Conversion

$30,000,000

Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)

940,189

16,680,324

196,721

245,900

163,934

73,770

2,351,019

2,000,000

4,000,000

1,000,000

910,445

738,535

73,770

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)

$0.53

$0.06

$0.61

$0.05

$0.61

Warrant Term

'5 years

'10 years

Warrant Liabilities Noncurrent

580,187

602,188

623,672

[1]

623,672

53,863

44,066

70,082

58,278

46,721

46,393

27,443

24,934

98,743

72,882

84,000

54,000

168,000

108,000

168,000

108,000

42,000

28,000

41,000

28,000

37,328

28,224

31,018

22,895

Fair Value Assumptions, Expected Dividend Rate

0.00%

Fair Value Assumptions, Expected Volatility Rate

79.00%

92.00%

84.00%

Fair Value Assumptions, Risk Free Interest Rate

2.70%

2.80%

2.90%

1.98%

2.00%

3.20%

2.00%

2.10%

1.80%

1.98%

Fair Value Assumptions, Expected Term

'10 years

Fair Value Adjustment of Warrants

$7,277

$22,001

$21,484

($50,762)

($11,230)

$9,639

($2,361)

$11,803

($984)

$2,295

($1,311)

$3,025

$885

$9,404

$2,351

$2,000

$4,000

$1,000

$3,642

$910

$2,954

$740

[1]

The balance sheet as of December 31, 2013 has been derived from the audited financial statements at that date.

Note_9_Convertible_Preferred_S3

Note 9 - Convertible Preferred Stock (Details) - Convertible Preferred Stock Warrants Outstanding (USD $)

Sep. 23, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Dec. 30, 2013

Dec. 31, 2008

Dec. 30, 2013

Apr. 30, 2009

Dec. 30, 2013

Nov. 30, 2010

Dec. 30, 2013

Apr. 30, 2012

Dec. 30, 2013

31-May-11

Dec. 30, 2013

Jun. 30, 2011

Dec. 30, 2013

Sep. 30, 2011

Dec. 30, 2013

Nov. 30, 2011

Dec. 30, 2013

Dec. 31, 2011

Dec. 30, 2013

Jan. 31, 2012

Dec. 30, 2013

Feb. 28, 2012

Dec. 30, 2013

Apr. 30, 2012

Series A Preferred Stock [Member]

Series B Preferred Stock [Member]

April 2012 Warrants [Member]

December 2008 Warrants [Member]

April 2009 Warrants [Member]

November 2010 Warrants [Member]

April 2012 Warrants [Member]

May 2011 Warrants [Member]

June 2011 Warrants [Member]

September 2011 Warrants [Member]

November 2011 Warrants [Member]

December 2011 Warrants [Member]

January 2012 Warrants [Member]

February 2012 Warrants [Member]

April 2012 Warrants [Member]

Class of Warrant or Right [Line Items]

Expiration Date

2-Dec-18

2-Apr-19

19-Nov-20

19-Apr-22

6-May-21

30-Jun-21

9-Sep-21

30-Nov-21

19-Dec-21

31-Jan-22

28-Feb-22

16-Apr-22

Exercise Price

$0.53

$0.06

$0.61

$0.05

$0.61

Number of Shares Outstanding under Warrants

940,189

16,680,324

196,721

245,900

163,934

73,770

2,000,000

4,000,000

1,000,000

910,445

738,535

2,351,019

73,770

Fair Value

$580,187

$602,188

$623,672

[1]

$623,672

$44,066

$53,863

$58,278

$70,082

$46,393

$46,721

$24,934

$27,443

$54,000

$84,000

$108,000

$168,000

$108,000

$168,000

$28,000

$42,000

$28,000

$41,000

$28,224

$37,328

$22,895

$31,018

$72,882

$98,743

[1]

The balance sheet as of December 31, 2013 has been derived from the audited financial statements at that date.

Note_10_Stock_Option_Plan_Deta

Note 10 - Stock Option Plan (Details) (USD $)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 23, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Jun. 30, 2014

Employee Stock Option [Member]

Holdings Greater than 10% of Shares Outstanding [Member]

Employees [Member]

2005 Plan [Member]

The 2006 Stock Option Plan [Member]

The 2013 Plan [Member]

Note 10 - Stock Option Plan (Details) [Line Items]

Common Stock, Capital Shares Reserved for Future Issuance

22,095

839,148

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

22,095

324,820

1,947,619

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price (in Dollars per share)

$1.02

$2.94

$12.83

$1.55

$0.80

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term

'9 years 244 days

'8 years 292 days

'8 years 21 days

Conversion of Stock, Exchange Ratio

0.0080497

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

'5 years

'10 years

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

'4 years

Share-based Compensation Arrangement by Share-based Payment Award, Percentage of Outstanding Stock Maximum

10.00%

Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent

110.00%

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized

3,111,587

113,826

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

1,901,476

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)

$0.32

Allocated Share-based Compensation Expense (in Dollars)

$113,346

$16,284

$143,643

$66,001

$113,345

$16,284

$143,643

$66,001

Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options (in Dollars)

567,000

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

'3 years 94 days

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value (in Dollars)

$1,700,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period

Note_10_Stock_Option_Plan_Deta1

Note 10 - Stock Option Plan (Details) - Summary of Option Activity Under All Plans (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Summary of Option Activity Under All Plans [Abstract]	'	'
Shares available for grant	2,294,534	363,413
Number of shares	$1.02	$2.94
Weighted average exercise price	'9 years 244 days	'8 years 292 days
Options granted	1,901,476	'
Options granted	$0.60	'
Options assumed from PLC	68,238	'
Options assumed from PLC	$10.24	'
Options canceled	-38,593	'
Options canceled	$1.75	'

Note_10_Stock_Option_Plan_Deta2

Note 10 - Stock Option Plan (Details) - Summary of Options Outstanding and Exercisable (USD $)	9 Months Ended
	Sep. 30, 2014
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Options Outstanding, Number (in Shares)	2,294,535
Options Outstanding, Weighted-Average Exercise Price	$1.02
Options Outstanding, Weighted Average Contractual Life (Years)	'9 years 244 days
Options Exercisable, Number (in Shares)	413,059
Options Exercisable, Weighted-Average Exercise Price	$2.94
Range One [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Range of Exercise Price	$0.12
Range of Exercise Price, Upper	$0.12
Options Outstanding, Number (in Shares)	320
Options Outstanding, Weighted-Average Exercise Price	$0.12
Options Outstanding, Weighted Average Contractual Life (Years)	'2 years 76 days
Options Exercisable, Number (in Shares)	320
Options Exercisable, Weighted-Average Exercise Price	$0.12
Range Two [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Range of Exercise Price	$0.60
Range of Exercise Price, Upper	$0.60
Options Outstanding, Number (in Shares)	1,901,476
Options Outstanding, Weighted-Average Exercise Price	$0.60
Options Outstanding, Weighted Average Contractual Life (Years)	'10 years
Options Exercisable, Number (in Shares)	20,000
Options Exercisable, Weighted-Average Exercise Price	$0.60
Range Three [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Range of Exercise Price	$1.24
Range of Exercise Price, Upper	$1.24
Options Outstanding, Number (in Shares)	314,036
Options Outstanding, Weighted-Average Exercise Price	$1.24
Options Outstanding, Weighted Average Contractual Life (Years)	'8 years 54 days
Options Exercisable, Number (in Shares)	314,036
Options Exercisable, Weighted-Average Exercise Price	$1.24
Range Four [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Range of Exercise Price, Lower	$7
Range of Exercise Price	$9
Range of Exercise Price, Upper	$9
Options Outstanding, Number (in Shares)	59,372
Options Outstanding, Weighted-Average Exercise Price	$8.63
Options Outstanding, Weighted Average Contractual Life (Years)	'8 years 102 days
Options Exercisable, Number (in Shares)	59,372
Options Exercisable, Weighted-Average Exercise Price	$8.63
Range Five [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Range of Exercise Price, Lower	$12
Range of Exercise Price	$18.63
Range of Exercise Price, Upper	$18.63
Options Outstanding, Number (in Shares)	19,081
Options Outstanding, Weighted-Average Exercise Price	$15.29
Options Outstanding, Weighted Average Contractual Life (Years)	'6 years 288 days
Options Exercisable, Number (in Shares)	19,081
Options Exercisable, Weighted-Average Exercise Price	$15.29
Range Six [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Range of Exercise Price	$37
Range of Exercise Price, Upper	$37
Options Outstanding, Number (in Shares)	250
Options Outstanding, Weighted-Average Exercise Price	$37
Options Outstanding, Weighted Average Contractual Life (Years)	'3 years 262 days
Options Exercisable, Number (in Shares)	250
Options Exercisable, Weighted-Average Exercise Price	$37

Note_10_Stock_Option_Plan_Deta3

Note 10 - Stock Option Plan (Details) - Valuation Assumptions for Stock Options (Employee Stock Option [Member])	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Employee Stock Option [Member]	'	'
Note 10 - Stock Option Plan (Details) - Valuation Assumptions for Stock Options [Line Items]	'	'
Expected term (in years)	'5 years	'5 years
Average volatility	61.00%	67.00%
Risk-free interest rate	1.80%	0.87%
Dividend yield	0.00%	0.00%

Note_10_Stock_Option_Plan_Deta4

Note 10 - Stock Option Plan (Details) - Stock-based Compensation Expense Included in the Statement of Income (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]	'	'	'	'
Allocated share based compensation expense	$113,346	$16,284	$143,643	$66,001
Research and Development Expense [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]	'	'	'	'
Allocated share based compensation expense	101	976	667	-7,016
General and Administrative Expense [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]	'	'	'	'
Allocated share based compensation expense	$113,245	$15,308	$142,976	$73,017

Note_11_Income_Taxes_Details

Note 11 - Income Taxes (Details) (USD $)	9 Months Ended
Note 11 - Income Taxes (Details) (USD $)	Sep. 30, 2014
Note 11 - Income Taxes (Details) [Line Items]	'
Effective Income Tax Rate Reconciliation, Percent	0.00%
Unrecognized Tax Benefits	$78,000
Domestic Tax Authority [Member] \| Internal Revenue Service (IRS) [Member]	'
Note 11 - Income Taxes (Details) [Line Items]	'
Operating Loss Carryforwards	11,188,000
Domestic Tax Authority [Member]	'
Note 11 - Income Taxes (Details) [Line Items]	'
Duration of Open Tax Years	'3 years
State and Local Jurisdiction [Member] \| California Franchise Tax Board [Member]	'
Note 11 - Income Taxes (Details) [Line Items]	'
Operating Loss Carryforwards	$11,176,000
State and Local Jurisdiction [Member]	'
Note 11 - Income Taxes (Details) [Line Items]	'
Duration of Open Tax Years	'4 years

Note_12_Related_Party_Transact1

Note 12 - Related Party Transactions (Details) (USD $)	1 Months Ended	0 Months Ended	9 Months Ended
	Sep. 23, 2014	Oct. 04, 2007	Sep. 30, 2014	Sep. 30, 2013
	Sep. 23, 2014	Stellartech Research Corporation [Member]	Stellartech Research Corporation [Member]	Stellartech Research Corporation [Member]
Note 12 - Related Party Transactions (Details) [Line Items]	'	'	'	'
Stock Issued During Period, Shares, New Issues (in Shares)	11,305,567	300,000	'	'
Related Party Transaction, Amounts of Transaction	'	'	$345,472	$33,000

Note_13_Subsequent_Events_Deta

Note 13 - Subsequent Events (Details) (USD $)	0 Months Ended
	Oct. 01, 2014	Oct. 01, 2014	Sep. 30, 2014
	Subsequent Event [Member]	Subsequent Event [Member]	Loan and Security Agreement [Member]
	Loan and Security Agreement [Member]
Note 13 - Subsequent Events (Details) [Line Items]	'	'	'
Debt Instrument, Face Amount	'	'	$5,000,000
Number of Tranches	'	'	3
Proceeds from Issuance of Debt	2,500,000	'	'
Repayments of Debt	'	$1,630,925	'