Financial statement: connecting income statement and balance sheet

For most people reading income statements and balance sheets of companies and connecting them comes close to reading Latin upside down.
Simplified it boils down to this:
When you make a sale, your assets grow and your liabilities decrease
When you make an expense your liabilities grow and your assets decrease


Uiversity libraries may have access to several, less or more data sources to annual reports:
1.Annual reports > the library has a collection of digital annual reports .
2. Datastream
3. Compustat (fundamental annuals)
4. Company.Info

This post tries to chart which parts of Balance sheet and income statement can be downloaded in which database.


The arrows point connections between  Blance sheet and income statement.

Datastream

Since our World scope license in Datastream allows only 120 items from the balance sheet, not all balance data can be downloaded. (see posts in the scheme)

Compustat
It is interesting to check if Compustat provides more data.
The only data item not providing any data is SPPCH (fixed assets) Datastream does, however.

Drawing conclusion: you can't retrieve all data from a single database.
This means you'll have to combine databases.

note: the number of possible data-items within Compustat is much larger than the ones I mentioned, showing more complex parts of the balance sheet and income statement. I have decided to stick, when possible, to totals.