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10-Q - FORM 10-Q - ACHILLION PHARMACEUTICALS INCd230843d10q.htm
EX-31.1 - SECTION 302 CEO CERTIFICATION - ACHILLION PHARMACEUTICALS INCd230843dex311.htm
EX-32.2 - SECTION 906 CFO CERTIFICATION - ACHILLION PHARMACEUTICALS INCd230843dex322.htm
EX-31.2 - SECTION 302 CFO CERTIFICATION - ACHILLION PHARMACEUTICALS INCd230843dex312.htm
EX-32.1 - SECTION 906 CEO CERTIFICATION - ACHILLION PHARMACEUTICALS INCd230843dex321.htm
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Basis Of Presentation
9 Months Ended
Sep. 30, 2011
Basis Of Presentation [Abstract] 
Basis Of Presentation

3. Basis of Presentation

The accompanying unaudited financial statements of the Company should be read in conjunction with the audited financial statements and notes as of and for the year ended December 31, 2010 included in the Company's Annual Report on Form 10-K filed with the SEC on March 3, 2011. The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States ("U.S. GAAP") for interim financial information, in accordance with the instructions to Form 10-Q and the guidance in Article 10 of Regulation S-X. Accordingly, since they are interim financial statements, the accompanying financial statements do not include all of the information and disclosures required by U.S. GAAP for complete financial statements. The accompanying financial statements reflect all adjustments, consisting of normal recurring adjustments, that are, in the opinion of management, necessary for a fair statement of the results of operations for the interim periods presented. Interim results are not necessarily indicative of results for a full year.

The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect amounts reported in the financial statements and notes thereto. A discussion of the Company's critical accounting policies and management estimates is described in "Management's Discussion and Analysis of Financial Condition and Results of Operations" included in Part I, Item II of this quarterly report on Form 10-Q.