Adding and Compilation
(p.pr.&vb.n.) of Add.
Webster's Revised Unabridged Dictionary
noun
WordNet 3.0 © 2006 by Princeton University
Webster's Revised Unabridged Dictionary
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).