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compilation

 
Dictionary: com·pi·la·tion   (kŏm'pə-lā'shən) pronunciation
n.
  1. The act of compiling.
  2. Something, such as a set of data, a report, or an anthology, that is compiled.

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Compiling a program. See compiler.

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Accounting Dictionary: Compilation
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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 American Institute of Certified Public Accountants (Aicpa) Statements on Standards for Accounting and Review Services (SSARS). For guidance on issues not covered therein, reference should be made to the Statements on Auditing Standards (SAS). The engagement letter should set forth the type of services to be rendered, limitations of the service (such as nonreliance to disclose errors and irregularities), and nature of the compilation report. In undertaking a compilation assignment, the CPA should be familiar with the client and industry accounting principles and practices. The accountant should understand the client's accounting records, form and content of financial statements, and personnel qualifications. The accountant is not gathering evidence and does not verify client information provided. Rather, the CPA reads the compiled statements to assure that they are in appropriate form and without obvious material errors. Each page of the financial statement should refer to the compilation report. The accountant's report should indicate the completion of the compilation, the fact that the compilation is restricted to financial statement information presented by management, and that the statements have not been audited or reviewed. The accountant does not express an opinion on the financial statements nor does he or she give any other form of assurance on them. In the case where management omits needed disclosures, the CPA should state so in the report. See also Review.

Antonyms: compilation
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n

Definition: assemblage
Antonyms: dispersal, distribution


Wikipedia: Compilation
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Compilation may refer to:

  • In computer programming, the translation of source code into object code by a compiler.
  • Compilation, in accountancy, the presentation of information in the form of financial statements that are the representation of management, without expressing any opinion or assurance regarding their conformity with GAAP.
  • Product bundling, a marketing strategy used to sell multiple products.
    • Compilation album, a record album or Compact Disc consisting of thematically related musical tracks
  • Anthology, a collection of short works, most often poetry or short stories




Translations: Compilation
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Dansk (Danish)
n. - kompilation, uddrag, samlerarbejde

Nederlands (Dutch)
compilatie, samenstelling, het samenstellen, het samengesteld worden, bundel

Français (French)
n. - compilation, rédaction, constitution, (Comput) compilation

Deutsch (German)
n. - Sammlung, Zusammenstellung

Ελληνική (Greek)
n. - σύνταξη, συγγραφή, συλλογή, απάνθισμα

Italiano (Italian)
compilazione, raccolta

Português (Portuguese)
n. - compilação (f)

Русский (Russian)
сборник, собрание, компиляция

Español (Spanish)
n. - recopilación, compilación

Svenska (Swedish)
n. - sammanställande

中文(简体)(Chinese (Simplified))
编辑

中文(繁體)(Chinese (Traditional))
n. - 編輯

한국어 (Korean)
n. - 편집 , 편찬물

日本語 (Japanese)
n. - 編集, 編集したもの

العربيه (Arabic)
‏(الاسم) مجموعه مقتطفات, جمع, تجميع, تأليف‏

עברית (Hebrew)
n. - ‮קובץ, הידור (במחשבים), ליקוט‬


 
 

 

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Dictionary. The American Heritage® Dictionary of the English Language, Fourth Edition Copyright © 2007, 2000 by Houghton Mifflin Company. Updated in 2009. Published by Houghton Mifflin Company. All rights reserved.  Read more
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Wikipedia. This article is licensed under the Creative Commons Attribution/Share-Alike License. It uses material from the Wikipedia article "Compilation" Read more
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