Compustat North America

Standard & Poor’s Compustat® North America is a database of accounting, financial, statistical, and market information on active and inactive companies in the U.S. and Canada, covering more than 99% of the total U.S. market capitalization.

Standard & Poor’s Compustat® data is standardized. Although the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC) regulate many reporting standards, there is considerable flexibility among companies and sectors regarding reporting practices, presentation requirements, and disclosure methods. Compustat reduces variability and bias in reporting to ensure comparability between similar types of data items, as well as financial results in current and prior periods.