SHAREHOLDERS' EQUITY	12 Months Ended
Dec. 31, 2018
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS’ EQUITY Reincorporation On August 14, 2018, Depomed reincorporated from California to Delaware (the Reincorporation) and changed its name to Assertio Therapeutics, Inc. To effectuate the Reincorporation, Depomed merged with and into Assertio Therapeutics, Inc., a Delaware corporation and wholly owned subsidiary of Depomed prior to the effective time of the merger, with Assertio continuing as the surviving corporation. Pursuant to the merger, each share of Depomed common stock, no par value, was converted into one share of Assertio common stock, $0.0001 par value, and all outstanding Depomed equity awards were assumed by Assertio. As a result of the Reincorporation and the related conversion of each share of Depomed-California common stock, no par value, into one share of Assertio-Delaware common stock, $0.0001 par value, the Company has separated the par value of stock within Common Stock from additional-paid-in-capital on the Company's Consolidated Balance Sheets. The Company has elected to present this impact of the Reincorporation retrospectively. Accordingly, to conform to current year presentation, the Company reclassified $264.5 million from common stock to additional paid-in capital as of December 31, 2015 on the Company's Consolidated Balance Sheets. Employee Stock Purchase Plan In May 2004, the ESPP was approved by the shareholders. The ESPP is qualified under Section 423 of the Internal Revenue Code. The ESPP is designed to allow eligible employees to purchase shares of the Company’s common stock through periodic payroll deductions. The price of the common stock purchased under the ESPP must be equal to at least 85% of the lower of the fair market value of the common stock on the commencement date of each offering period or the specified purchase date. The number of shares authorized for issuance under the ESPP as of December 31, 2018 was 3,000,000, of which 302,549 shares were available for future issuance. In 2018, the Company sold 106,500 shares of its common stock under the ESPP. The shares were purchased at a weighted‑average purchase price of $4.95 with proceeds of approximately $0.5 million. In 2017, the Company sold 261,569 shares of its common stock under the ESPP. The shares were purchased at a weighted‑average purchase price of $7.49 with proceeds of approximately $2.0 million. Option Exercises Employees exercised options to purchase 278,000 shares of the Company’s common stock with net proceeds to the Company of approximately $1.5 million during 2018. Employees exercised options to purchase 1,000,892 shares of the Company’s common stock with net proceeds to the Company of approximately $7.0 million during 2017.

SHAREHOLDERS’ EQUITY

Reincorporation

On August 14, 2018, Depomed reincorporated from California to Delaware (the Reincorporation) and changed its name to Assertio Therapeutics, Inc. To effectuate the Reincorporation, Depomed merged with and into Assertio Therapeutics, Inc., a Delaware corporation and wholly owned subsidiary of Depomed prior to the effective time of the merger, with Assertio continuing as the surviving corporation. Pursuant to the merger, each share of Depomed common stock, no par value, was converted into one share of Assertio common stock, $0.0001 par value, and all outstanding Depomed equity awards were assumed by Assertio. As a result of the Reincorporation and the related conversion of each share of Depomed-California common stock, no par value, into one share of Assertio-Delaware common stock, $0.0001 par value, the Company has separated the par value of stock within Common Stock from additional-paid-in-capital on the Company's Consolidated Balance Sheets. The Company has elected to present this impact of the Reincorporation retrospectively. Accordingly, to conform to current year presentation, the Company reclassified $264.5 million from common stock to additional paid-in capital as of December 31, 2015 on the Company's Consolidated Balance Sheets.

Employee Stock Purchase Plan

In May 2004, the ESPP was approved by the shareholders. The ESPP is qualified under Section 423 of the Internal Revenue Code. The ESPP is designed to allow eligible employees to purchase shares of the Company’s common stock through periodic payroll deductions. The price of the common stock purchased under the ESPP must be equal to at least 85% of the lower of the fair market value of the common stock on the commencement date of each offering period or the specified purchase date. The number of shares authorized for issuance under the ESPP as of December 31, 2018 was 3,000,000, of which 302,549 shares were available for future issuance.

In 2018, the Company sold 106,500 shares of its common stock under the ESPP. The shares were purchased at a weighted‑average purchase price of $4.95 with proceeds of approximately $0.5 million. In 2017, the Company sold 261,569 shares of its common stock under the ESPP. The shares were purchased at a weighted‑average purchase price of $7.49 with proceeds of approximately $2.0 million.

Option Exercises

Employees exercised options to purchase 278,000 shares of the Company’s common stock with net proceeds to the Company of approximately $1.5 million during 2018. Employees exercised options to purchase 1,000,892 shares of the Company’s common stock with net proceeds to the Company of approximately $7.0 million during 2017.