Clarified and revised standards for compilations and engagements to prepare financial statements released Thursday create a bright line between accounting (preparation) and reporting (compilation) ...

Although a compilation may be based on the selection, coordination or arrangement of uncopyrightable elements (such as facts or data), must those elements relate to the foregoing categories of ...

Miriam Stiel and Katherine McMahon of Allens Arthur Robinson look at two recent decisions that have called into question the scope of copyright protection Before the High Court of Australia's decision ...

Significant changes to the standards for compilation and review engagements will soon take effect. The AICPA’s Accounting and Review Services Committee (ARSC) issued Statement on Standards for ...

In copyright law, a compilation is a collection of material such as short stories, photographs or architectural designs that you copyright as a collection. This gives the compilation a separate ...

Compilations still play a crucial role in understanding pop — maybe even more so now with an ever-more-daunting smorgasbord of options, both present and past, at our disposal — as a few recent ...

From mixtapes handed to crushes to bootleg CDs burned for car journeys to landmark official releases, the compilation is an intimate musical format. They’re an absorbing insight into the tastes of the ...

Trawling The Early 90s Ambient Underground (Fundamental Frequencies) Three decades (give or take a year or two) since the first Telepathic Fish ambient ...

From reproductive rights to climate change to Big Tech, The Independent is on the ground when the story is developing. Whether it's investigating the financials of Elon Musk's pro-Trump PAC or ...

My mornings start the same way my nights end: lying on my bed, laptop propped up on my legs as I watch a series of different Vine compilations on YouTube. I’ve seen most of the compilations at least ...