A literary production, composed of the works of others, and arranged in some methodical manner. When a compilation requires in its execution taste, learning, discrimination and intellectual labor, it is an object of copyright.
- n. The act or process of compiling or gathering together from various sources. That which is compiled; especially, a book or document composed of materials gathering from other books or documents.
- (Accounting) The presentation of financial statement data without an accountant’s assurance as to conformity with GAAP.