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Adding and Compilation

(p.pr.&vb.n.) of Add.

noun

  • Something that is compiled (as into a single book or file.
  • The act of compiling (as into a single book or file or list. )
    • usage: "the job of compiling the inventory took several hours"

COMPILATION is the presentation of financial statement information by the entity without the accountant's assurance as to conformity with Generally Accepted Accounting Principles (GAAP). In performing this accounting service, the accountant must conform to the AICPA Statements on Standards for Accounting and Review Services (SSARS).