ACCRUED EXPENSES AND OTHER LIABILITIES - Accrued Expenses and Other Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Research and development costs and other accrued expenses	$ 777,680	$ 279,434
Accrued bonus	590,769	14,832
Professional fees	166,648	113,643
Accrued expenses and other current liabilities	$ 1,535,097	$ 407,909

Represents the carrying value, as of the balance sheet date, of obligations incurred through that date and payable for research and development costs. It is used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle, if longer).

No definition available.

+ Details

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- Definition

Amount of liabilities incurred to vendors for goods and services received, and accrued liabilities classified as other, payable within one year or the normal operating cycle, if longer.

+ References

No definition available.

+ Details

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.20)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

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- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

+ Details

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- References

No definition available.

+ Details

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