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大吉0511 · 2023年06月27日

Firm A (United States) claims compliance with the GIPS standards. Can the US entity claim compliance with the GIPS standards?

NO.PZ2022010501000002

问题如下:

Firm A is a multinational investment firm with offices around the world, including Japan, Australia, the United Kingdom, and the United States. Although all of its offices are part of the global parent firm, each office is registered with the appropriate national regulatory authority and each is held out to clients and prospective clients as a distinct business entity. Firm A (United States) claims compliance with the GIPS standards. Can the US entity claim compliance with the GIPS standards?

选项:

解释:

Yes, the US entity is a distinct business entity and thus meets the definition of a firm under the GIPS standards.

是的,美国实体是一个独特的商业实体,因此符合 GIPS 标准下的公司定义。

即美国实际作为独立商业实体向公众开发,符合GIPS的定义。

1.A.2 The firm must be defined as an investment firm, subsidiary, or division ​held out to the public as a distinct business entity.

请问老师Firm A和US entity 是什么关系?

1 个答案

伯恩_品职助教 · 2023年06月28日

嗨,从没放弃的小努力你好:


US entity 是Firm A的分公司(不具有独立法人资格)

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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