Achieve Life Sciences, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Accounting Policies (Policies)
Notes Tables
Notes Details

Fair Value Measurements - Summary of Cash, Cash Equivalents and Short-Term Investments (Detail)

v3.5.0.2

Fair Value Measurements - Summary of Cash, Cash Equivalents and Short-Term Investments (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015	Jun. 30, 2015	Dec. 31, 2014
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Cash, amortized cost and estimated fair value	$ 2,401
Cash and cash equivalents, amortized cost and estimated fair value	10,581	$ 34,310	$ 48,001	$ 27,897
Restricted cash, amortized cost and estimated fair value	272	272
Amortized Cost	29,138
Gross Unrealized Gains	10
Gross Unrealized Losses	(1)
Estimated Fair Value	29,147	$ 20,876
Money market securities [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Cash equivalents, amortized cost and estimated fair value	8,180
Restricted cash, amortized cost and estimated fair value	272
Corporate bonds and commercial paper [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Amortized Cost	29,138
Gross Unrealized Gains	10
Gross Unrealized Losses	(1)
Estimated Fair Value	$ 29,147

- Definition

Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in debt securities classified as available-for-sale.

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Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in debt securities classified as available-for-sale.

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Amount of investments in debt securities classified as available-for-sale, expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Cash and equivalents whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements.

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