Datastream and Accounting Standards

Information on accounting Standards in Datastream is available through the Worldscope database. The code to get this data for annual statements is WC07536. Below you see an example search result or companies:

Currently, the following types of (historical) Accounting Standards are separately identified and indicated using this Worldscope code:
01 Local standards
02 International standards
03 U.S. standards (GAAP)
04 Commonwealth countries standards
05 EEC standards
06 International standards and some EEC  guidelines
07 Specific standards set by the group
08 Local standards with EEC and IASC guidelines
09 Not disclosed
10 Local standards with some EEC guidelines
11 Local standards – inconsistency problems
12 International standards – inconsistency problems
13 US standards – inconsistency problems
14 Commonwealth standards – inconsistency problems
15 EEC standards – inconsistency   problems
16 International standards and some EEC guidelines – inconsistency problems
17 Local standards with some OECD guidelines
18 Local standards with some IASC guidelines
19 Local standards with OECD and IASC guidelines
20 US GAAP reclassified from local standards
21 Local standards with a certain reclassification for foreigners
22 other
23 IFRS

Depending on the individual company information available through Worldscope, you can also do a search that will provide the same type of information for quarterly statements. Just add an A after the Worldscope code and change the frequency of the download: WC07536A. below you see an example search:

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