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Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2014
Accounting Policies [Abstract]  
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]
we are also restating our December 31, 2013 Balance Sheet as it pertains to the Fair Value of our Warrants, Preferred Series C & D and Convertible Debentures to amounts as stated below from how they were reported as of December 31, 2013 in our 10-K: 
 
 
 
 
December 31, 2013
(as previously reported)
 
 
Adjustments
 
 
December 31, 2013
(Restated)
 
Derivative Financial Instruments – warrants
 
$
684
 
 
$
64
 
 
$
620
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Derivative Financial Instruments – Series C and D PS and DP
 
$
23,606
 
 
$
23,310
 
 
$
296
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Debentures payable – carried at fair value
 
$
257,451
 
 
$
219,201
 
 
$
38,250
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Liabilities
 
$
284,576
 
 
$
242,575
 
 
$
42,001
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated deficit
 
$
(479,485
)
 
$
242,575
 
 
$
(236,910
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Total shareholders’ deficit
 
$
(284,435
)
 
$
242,575
 
$
(41,860
)
Schedule of Derivative Instruments [Table Text Block]
The tables below reflect the changes in restating the derivative liabilities for the three months and six months ended June 30, 2013:
 
 
Derivative Liability Restatement for the 3 months ended June 30, 2013:
 
 
 
 
3 Mos. June 30, 2013
(as previously reported)
 
 
Adjustments
 
 
3 Mos. June 30, 2013
(as Restated)
 
Gain (loss) from change in fair value of hybrid financial instruments
 
$
(29,569
)
 
$
29,136
 
 
$
(433
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Gain (loss) from change in fair value of derivative liability – warrants
 
$
289
 
 
$
(31
)
 
$
258
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Gain (loss) from change in fair value of derivative liability – Series C & D
 
$
(1,849
)
 
$
1,904
 
 
$
55
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net income (loss)
 
$
(30,372
)
 
$
31,009
 
 
$
637
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net income (loss) available to common shareholders
 
$
(30,372
)
 
$
(30,312
)
 
$
(60
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Comprehensive income (loss)
 
$
(30,595
)
 
$
31,254
 
 
$
659
 
 
 
Derivative Liability Restatement for the 6 months ended June 30, 2013:
 
 
 
 
6 Mos. June 30, 2013
(as previously reported)
 
 
Adjustments
 
 
6 Mos. June 30, 2013
(as Restated)
 
Gain (loss) from change in fair value of hybrid financial instruments
 
$
(22,795
)
 
$
46,849
 
 
$
24,054
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Gain (loss) from change in fair value of derivative liability – warrants
 
$
3,411
 
 
$
13
 
 
$
3,424
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Gain (loss) from change in fair value of derivative liability – Series C & D
 
$
(2,149
)
 
$
4,147
 
 
$
1,998
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net income (loss)
 
$
(21,284
)
 
$
50,958
 
 
$
29,674
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net income (loss) available to common shareholders
 
$
(21,284
)
 
$
50,261
 
 
$
28,977
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Comprehensive income (loss)
 
$
(21,618
)
 
$
51,425
 
 
$
29,807
 
Schedule of Derivative Instruments in Statement of Cash Flows, Fair Value [Table Text Block]
Statement of Cash Flows:
 
 
 
 
6 Mos. June 30, 2013
(as previously reported)
 
 
Adjustments
 
 
6 Mos. June 30, 2013
(as Restated)
 
Net income (loss)
 
$
(21,284
)
 
$
50,958
 
 
$
29,674
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Gain (loss) from change in fair value of hybrid financial instruments
 
$
2,149
 
 
$
(26,203
)
 
$
(24,054
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Gain (loss) from change in fair value of derivative liability – warrants
 
$
(3,411
)
 
$
(13
)
 
$
(3,424
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Gain (loss) from change in fair value of derivative liability – Series C & D Preferred Shares
 
$
22,795
 
 
$
(24,793
)
 
$
(1,998
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Net cash used in operating activities
 
$
(874
)
 
$
(1
)
 
$
(875
)
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]
The components of basic and diluted income (loss) per share attributable to NeoMedia Technologies, Inc. common stock shareholders were as follows (in thousands, except share and per share data):
 
 
 
Three Months Ended
June 30,
 
 
Six Months Ended
June 30,
 
 
 
2014
 
 
2013
 
 
2014
 
 
2013
 
 
 
 
 
 
(restated)
 
 
 
 
 
(restated)
 
Numerator:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net income (loss) available to common shareholders
 
$
3,573
 
 
$
(60
)
 
$
3,588
 
 
$
28,977
 
Effect of dilutive securities
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Hybrid financial instruments
 
 
-
 
 
 
(433
)
 
 
(29,151
)
 
 
(24,054
)
Derivative liability - warrants
 
 
-
 
 
 
258
 
 
 
(40
)
 
 
(3,424
)
Derivative liability - Series C and D preferred stock and debentures
 
 
-
 
 
 
55
 
 
 
(1,992
)
 
 
(2,149
)
Numerator for diluted income (loss) per common share
 
$
3,573
 
 
$
(180
)
 
$
(27,595
)
 
$
(650
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Denominator:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Weighted average shares used to compute basic income (loss) per common share
 
 
359,568,430
 
 
 
270,512,776
 
 
 
351,339,588
 
 
 
215,354,974
 
Effect of dilutive securities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Hybrid financial instruments
 
 
32,949,714
 
 
 
32,949,714
 
 
 
32,949,714
 
 
 
32,949,714
 
Derivative liability - warrants
 
 
2,083,292
 
 
 
2,083,292
 
 
 
2,083,292
 
 
 
2,083,292
 
Derivative liability - Series C and D preferred stock and debentures
 
 
3,398,694
 
 
 
3,398,694
 
 
 
3,398,694
 
 
 
3,398,694
 
Denominator for diluted income (loss) per common share
 
 
398,000,130
 
 
 
308,944,476
 
 
 
389,771,288
 
 
 
253,786,674
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Basic income (loss) per common share
 
$
.010
 
 
$
0.00
 
 
$
0.01
 
 
$
0.14
 
Diluted income (loss) per common share
 
$
.009
 
 
$
0.00
 
 
$
0.09
 
 
$
0.11