compilation com‧pi‧la‧tion [ˌkɒmpˈleɪʆn ǁ ˌkɑːm-] noun [uncountable]
1. the process of collecting information together and writing it into a list, report, book etc:

• The auditor must see that proper accounting practices have been observed in the compilation of the accounts.

• Everyone recognised the expertise and effort involved in the document's compilation.

2. FINANCE in the US, when an accountant presents a financial statement without a promise that it meets Generally Accepted Accounting Principles, but which has been prepared according to the rules set out by the American Institute of Certified Public Accountants

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compilation UK US /ˌkɒmpɪˈleɪʃən/ noun
[C] a collection of information arranged in a list, report, book, etc.: »

A compilation of ratings for 1,600 insurers is published in the March/April issue of the newsletter.

[C or U] ACCOUNTING the process of preparing a company's financial statements, based on information that is given by the management of the company: »

During a compilation the data is arranged into the conventional financial statement form, but it is not audited or reviewed.

Financial and business terms. 2012.

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Look at other dictionaries:

  • compilation — [ kɔ̃pilasjɔ̃ ] n. f. • XIIIe; lat. compilatio 1 ♦ Didact. Action de compiler. Documents réunis. 2 ♦ Livre fait d emprunts et qui manque d originalité (⇒ plagiat). 3 ♦ Inform. Anglic. Opération de traduction réalisée par un compilateur. 4 ♦… …   Encyclopédie Universelle

  • compilation — com·pi·la·tion /ˌkäm pə lā shən/ n: a collection of preexisting materials and data so arranged to form a new original work under the law of copyright Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. compilation …   Law dictionary

  • 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,… …   Wikipedia

  • compilation — early 15c., that which is compiled, also action of compiling, from M.Fr. compilation, from L. compilationem (nom. compilatio) a compilation, lit. a pillaging, noun of action from compilare (see COMPILE (Cf. compile)) …   Etymology dictionary

  • Compilation — Com pi*la tion, n. [L. compilatio: cf. F. compilation.] 1. The act or process of compiling or gathering together from various sources. [1913 Webster] 2. That which is compiled; especially, a book or document composed of materials gathering from… …   The Collaborative International Dictionary of English

  • compilation — COMPILATION. s. fém. Recueil, amas de plusieurs choses mises en corps d ouvrage. Ce livre n est qu une compilation …   Dictionnaire de l'Académie Française 1798

  • compilation — Compilation. s. f. v. Recueil, amas de plusieurs choses mises en corps d ouvrage. Ce livre n est qu une compilation …   Dictionnaire de l'Académie française

  • Compilation — Compilation, wörtlich Plünderung, die Zusammtragung von Sätzen, Principien, Stellen etc. aus verschiedenen Schriften zu einem Ganzen. Es ist das Werk des Gelehrten und für die Wissenschaft, da Verschiedenes zu einer raschern, faßlichern… …   Damen Conversations Lexikon

  • compilation — /kɒmpI leIʃən/, it. /kompi lɛʃɔn/ s. ingl. (propr. raccolta ), usato in ital. al femm. (mus.) [registrazione discografica, o su nastro, che comprende brani di autori o esecutori diversi] ▶◀ raccolta …   Enciclopedia Italiana

  • compilation — /kompiˈleʃʃon, ingl. ˌkHmpɪˈleɪʃən/ [vc. ingl., propr. «compilazione, raccolta»] s. f. inv. raccolta, selezione, antologia …   Sinonimi e Contrari. Terza edizione

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