`); let searchUrl = `/search/`; history.forEach((elem) => { prevsearch.find('#prevsearch-options').append(`
${elem} `); }); } $('#search-pretype-options').empty(); $('#search-pretype-options').append(prevsearch); let prevbooks = $(false); [ {title:"Recently Opened Textbooks", books:previous_books}, {title:"Recommended Textbooks", books:recommended_books} ].forEach((book_segment) => { if (Array.isArray(book_segment.books) && book_segment.books.length>0 && nsegments<2) { nsegments+=1; prevbooks = $(`
${book_segment.title} `); let searchUrl = "/books/xxx/"; book_segment.books.forEach((elem) => { prevbooks.find('#prevbooks-options'+nsegments.toString()).append(`
${elem.title} ${ordinal(elem.edition)} ${elem.author} `); }); } $('#search-pretype-options').append(prevbooks); }); } function anon_pretype() { let prebooks = null; try { prebooks = JSON.parse(localStorage.getItem('PRETYPE_BOOKS_ANON')); }catch(e) {} if ('previous_books' in prebooks && 'recommended_books' in prebooks) { previous_books = prebooks.previous_books; recommended_books = prebooks.recommended_books; if (typeof PREVBOOKS !== 'undefined' && Array.isArray(PREVBOOKS)) { new_prevbooks = PREVBOOKS; previous_books.forEach(elem => { for (let i = 0; i < new_prevbooks.length; i++) { if (elem.id == new_prevbooks[i].id) { return; } } new_prevbooks.push(elem); }); new_prevbooks = new_prevbooks.slice(0,3); previous_books = new_prevbooks; } if (typeof RECBOOKS !== 'undefined' && Array.isArray(RECBOOKS)) { new_recbooks = RECBOOKS; for (let j = 0; j < new_recbooks.length; j++) { new_recbooks[j].viewed_at = new Date(); } let insert = true; for (let i=0; i < recommended_books.length; i++){ for (let j = 0; j < new_recbooks.length; j++) { if (recommended_books[i].id == new_recbooks[j].id) { insert = false; } } if (insert){ new_recbooks.push(recommended_books[i]); } } new_recbooks.sort((a,b)=>{ adate = new Date(2000, 0, 1); bdate = new Date(2000, 0, 1); if ('viewed_at' in a) {adate = new Date(a.viewed_at);} if ('viewed_at' in b) {bdate = new Date(b.viewed_at);} // 100000000: instead of just erasing the suggestions from previous week, // we just move them to the back of the queue acurweek = ((new Date()).getDate()-adate.getDate()>7)?0:100000000; bcurweek = ((new Date()).getDate()-bdate.getDate()>7)?0:100000000; aviews = 0; bviews = 0; if ('views' in a) {aviews = acurweek+a.views;} if ('views' in b) {bviews = bcurweek+b.views;} return bviews - aviews; }); new_recbooks = new_recbooks.slice(0,3); recommended_books = new_recbooks; } localStorage.setItem('PRETYPE_BOOKS_ANON', JSON.stringify({ previous_books: previous_books, recommended_books: recommended_books })); build_popup(); } } var whiletyping_search_object = null; var whiletyping_search = { books: [], curriculum: [], topics: [] } var single_whiletyping_ajax_promise = null; var whiletyping_database_initial_burst = 0; //number of consecutive calls, after 3 we start the 1 per 5 min calls function get_whiletyping_database() { //gets the database from the server. // 1. by validating against a local database value we confirm that the framework is working and // reduce the ammount of continuous calls produced by errors to 1 per 5 minutes. return localforage.getItem('whiletyping_last_attempt').then(function(value) { if ( value==null || (new Date()) - (new Date(value)) > 1000*60*5 || (whiletyping_database_initial_burst < 3) ) { localforage.setItem('whiletyping_last_attempt', (new Date()).getTime()); // 2. Make an ajax call to the server and get the search database. let databaseUrl = `/search/whiletype_database/`; let resp = single_whiletyping_ajax_promise; if (resp === null) { whiletyping_database_initial_burst = whiletyping_database_initial_burst + 1; single_whiletyping_ajax_promise = resp = new Promise((resolve, reject) => { $.ajax({ url: databaseUrl, type: 'POST', data:{csrfmiddlewaretoken: "Ts8K6lPFxzHaKsGnj9eIBnlz7qHFXOPLSuv7QQQWpnY5fdpss7Vb2peYgB8aiL2V"}, success: function (data) { // 3. verify that the elements of the database exist and are arrays if ( ('books' in data) && ('curriculum' in data) && ('topics' in data) && Array.isArray(data.books) && Array.isArray(data.curriculum) && Array.isArray(data.topics)) { localforage.setItem('whiletyping_last_success', (new Date()).getTime()); localforage.setItem('whiletyping_database', data); resolve(data); } }, error: function (error) { console.log(error); resolve(null); }, complete: function (data) { single_whiletyping_ajax_promise = null; } }) }); } return resp; } return Promise.resolve(null); }).catch(function(err) { console.log(err); return Promise.resolve(null); }); } function get_whiletyping_search_object() { // gets the fuse objects that will be in charge of the search if (whiletyping_search_object){ return Promise.resolve(whiletyping_search_object); } database_promise = localforage.getItem('whiletyping_database').then(function(database) { return localforage.getItem('whiletyping_last_success').then(function(last_success) { if (database==null || (new Date()) - (new Date(last_success)) > 1000*60*60*24*30 || (new Date('2023-04-25T00:00:00')) - (new Date(last_success)) > 0) { // New database update return get_whiletyping_database().then(function(new_database) { if (new_database) { database = new_database; } return database; }); } else { return Promise.resolve(database); } }); }); return database_promise.then(function(database) { if (database) { const options = { isCaseSensitive: false, includeScore: true, shouldSort: true, // includeMatches: false, // findAllMatches: false, // minMatchCharLength: 1, // location: 0, threshold: 0.2, // distance: 100, // useExtendedSearch: false, ignoreLocation: true, // ignoreFieldNorm: false, // fieldNormWeight: 1, keys: [ "title" ] }; let curriculum_index={}; let topics_index={}; database.curriculum.forEach(c => curriculum_index[c.id]=c); database.topics.forEach(t => topics_index[t.id]=t); for (j=0; j
Solutions
Textbooks
`); } function build_solutions() { if (Array.isArray(solution_search_result)) { const viewAllHTML = userSubscribed ? `View All` : ''; var solutions_section = $(` Solutions ${viewAllHTML} `); let questionUrl = "/questions/xxx/"; let askUrl = "/ask/question/xxx/"; solution_search_result.forEach((elem) => { let url = ('course' in elem)?askUrl:questionUrl; let solution_type = ('course' in elem)?'ask':'question'; let subtitle = ('course' in elem)?(elem.course??""):(elem.book ?? "")+" "+(elem.chapter?"Chapter "+elem.chapter:""); solutions_section.find('#whiletyping-solutions').append(` ${elem.text} ${subtitle} `); }); $('#search-solution-options').empty(); if (Array.isArray(solution_search_result) && solution_search_result.length>0){ $('#search-solution-options').append(solutions_section); } MathJax.typesetPromise([document.getElementById('search-solution-options')]); } } function build_textbooks() { $('#search-pretype-options').empty(); $('#search-pretype-options').append($('#search-solution-options').html()); if (Array.isArray(textbook_search_result)) { var books_section = $(` Textbooks View All `); let searchUrl = "/books/xxx/"; textbook_search_result.forEach((elem) => { books_section.find('#whiletyping-books').append(` ${elem.title} ${ordinal(elem.edition)} ${elem.author} `); }); } if (Array.isArray(textbook_search_result) && textbook_search_result.length>0){ $('#search-pretype-options').append(books_section); } } function build_popup(first_time = false) { if ($('#search-text').val()=='') { build_pretype(); } else { solution_and_textbook_search(); } } var search_text_out = true; var search_popup_out = true; const is_login = false; const user_hash = null; function pretype_setup() { $('#search-text').focusin(function() { $('#search-popup').addClass('show'); resize_popup(); search_text_out = false; }); $( window ).resize(function() { resize_popup(); }); $('#search-text').focusout(() => { search_text_out = true; if (search_text_out && search_popup_out) { $('#search-popup').removeClass('show'); } }); $('#search-popup').mouseenter(() => { search_popup_out = false; }); $('#search-popup').mouseleave(() => { search_popup_out = true; if (search_text_out && search_popup_out) { $('#search-popup').removeClass('show'); } }); $('#search-text').on("keyup", delay(() => { build_popup(); }, 200)); build_popup(true); let prevbookUrl = `/search/pretype_books/`; let prebooks = null; try { prebooks = JSON.parse(localStorage.getItem('PRETYPE_BOOKS_'+(is_login?user_hash:'ANON'))); }catch(e) {} if (prebooks && 'previous_books' in prebooks && 'recommended_books' in prebooks) { if (is_login) { previous_books = prebooks.previous_books; recommended_books = prebooks.recommended_books; if (prebooks.time && new Date().getTime()-prebooks.time<1000*60*60*6) { build_popup(); return; } } else { anon_pretype(); return; } } $.ajax({ url: prevbookUrl, method: 'POST', data:{csrfmiddlewaretoken: "Ts8K6lPFxzHaKsGnj9eIBnlz7qHFXOPLSuv7QQQWpnY5fdpss7Vb2peYgB8aiL2V"}, success: function(response){ previous_books = response.previous_books; recommended_books = response.recommended_books; if (is_login) { localStorage.setItem('PRETYPE_BOOKS_'+user_hash, JSON.stringify({ previous_books: previous_books, recommended_books: recommended_books, time: new Date().getTime() })); } build_popup(); }, error: function(response){ console.log(response); } }); } $( document ).ready(pretype_setup); $( document ).ready(function(){ $('#search-popup').on('click', '.search-view-item', function(e) { e.preventDefault(); let autoCompleteSearchViewUrl = `/search/autocomplete_search_view/`; let objectUrl = $(this).attr('href'); let selectedId = $(this).data('objid'); let searchResults = []; $("#whiletyping-solutions").find("a").each(function() { let is_selected = selectedId === $(this).data('objid'); searchResults.push({ objectId: $(this).data('objid'), contentType: $(this).data('contenttype'), category: $(this).data('category'), selected: is_selected }); }); $("#whiletyping-books").find("a").each(function() { let is_selected = selectedId === $(this).data('objid'); searchResults.push({ objectId: $(this).data('objid'), contentType: $(this).data('contenttype'), category: $(this).data('category'), selected: is_selected }); }); $.ajax({ url: autoCompleteSearchViewUrl, method: 'POST', data:{ csrfmiddlewaretoken: "Ts8K6lPFxzHaKsGnj9eIBnlz7qHFXOPLSuv7QQQWpnY5fdpss7Vb2peYgB8aiL2V", query: $('#search-text').val(), searchObjects: JSON.stringify(searchResults) }, dataType: 'json', complete: function(data){ window.location.href = objectUrl; } }); }); });
FAQs
Explanation: Target typically discloses its policy for designating investments as cash equivalents in the footnotes of its financial statements.
What information must a company disclose regarding cash and cash equivalents in the notes to the financial statements? ›
Companies must disclose policies for designating highly liquid investments as cash equivalents in the notes to financial statements. A company's policy for designating cash equivalents should be consistent with the usual motivation for acquiring the investments. Sarbanes-Oxley Act, Section 404.
What is the accounting policy for cash and cash equivalents? ›
If a company has cash or cash equivalents, the aggregate of these assets is always shown on the top line of the balance sheet. This is because cash and cash equivalents are current assets, meaning they're the most liquid of short-term assets.
Where are cash equivalents disclosed in the financial statements? ›
The total for cash and cash equivalents is always shown on the top line of a company balance sheet because these current assets are the most liquid assets.
Which of the following investments would be classified as a cash equivalent? ›
Examples of cash equivalents are bankers' acceptances, certificates of deposit, commercial paper, marketable securities, money market funds, short-term government bonds, and treasury bills.
Is investment considered as cash equivalent? ›
Investments in liquid securities, such as stocks, bonds, and derivatives, are not included in cash and equivalents. Even though such assets may be easily turned into cash (typically with a three-day settlement period), they are still excluded. The assets are listed as investments on the balance sheet.
What are the information that needs to be disclosed in the notes to financial statements? ›
Notes to the financial statements disclose the detailed assumptions made by accountants when preparing a company's: income statement, balance sheet, statement of changes of financial position or statement of retained earnings. The notes are essential to fully understanding these documents.
Which of the following would not be reported as cash and cash equivalents? ›
Restricted cash is not reported under cash and cash equivalents on a company's balance sheet, but instead, it is indicated in the financial statement's notes.
What should be disclosed in supplemental information in the statement of cash flows? ›
In addition to the presentation of cash flows, ASC 230 requires supplementary cash flow information, which includes disclosure of interest and income taxes paid as well as noncash investing and financing activities.
What should be reported as cash and cash equivalents? ›
Identify cash and cash equivalents: Look for the items on the balance sheet that qualify as cash and cash equivalents. These may include items like cash on hand, cash in checking or savings accounts, and short-term investments, including market funds or Treasury bills.
The two primary criteria for classification as a cash equivalent are as follows: Readily Convertible into Cash On-Hand with Relatively Known Value (i.e. Low-Risk) Short-Term Maturity Date with Minimal Exposure to External Factors (e.g. Interest Rates Cuts/Hikes)
What are examples of cash equivalents? ›
Examples of cash equivalents include, but are not limited to:
- Treasury bills.
- Treasury notes.
- Commercial paper.
- Certificates of deposit.
- Money market funds.
- Cash management pools.
When to recognize cash and cash equivalents? ›
Accordingly, an investment with a maturity of less than three months that is not readily convertible to known amounts of cash is not a cash equivalent. Similarly, an investment that is readily convertible into a known amount of cash, but that has a maturity greater than three months, is also not a cash equivalent.
Which of the following is not included in cash and cash equivalents? ›
What is not included in a cash equivelant? Cash and equivalents do not include investments in liquid securities like bonds, stocks, and derivatives. Even though such assets can be quickly converted to cash (usually within three days), they are nonetheless excluded.
Which of the following should be considered cash equivalents? ›
Common examples of these cash equivalents are treasury bills, money market funds, and commercial papers.
What are the requirements that must be met to report an investment as a cash equivalent? ›
An investment would normally qualify as a cash equivalent only when it has a short maturity of, say, three months or less from the date of acquisition. Equity investments are excluded from cash equivalents unless they are, in substance, cash equivalents. Please include other types of cash equivalents.
When an investment normally qualifies as a cash equivalent? ›
Cash and cash equivalents
Therefore, an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months or less from the date of acquisition.
What are the notes to the financial statements investments? ›
Investment note
The investments note should show all changes in values of investment assets and reconcile the opening and closing book value of the investments (showing, where applicable, acquisitions, revaluations, disposals, transfers, depreciation and impairments).
Are all US Treasury notes considered cash equivalents? ›
Both a three-month U.S Treasury bill (purchased 1/15/CY and matures 4/15/CY) and a three-year Treasury Note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when it has three or less months to maturity.