MV没算AI那上半年non compliance 的Return和下半年可以link?
问题如下图：
选项：
A. 
B. 
C. 
解释：
bring the non-compliant returns into compliance. estimate the return inclung accrueincome in the first half of 1999. A is correct. \"For any performanpresentefor perio prior to 1 January 2000 thes not comply with the GIPS stanr, firms must sclose the perio of non-complian(I.4.A.15).\" Provision I.5.B.8 recommen thfirms comply with the GIPS Stanr for all historicperio. (See Sections 3.11 an3.13 of the reang.)那如果他在2000年宣城遵守gips，他之前五年的业绩是都不用追溯调整了吗？
bring the non-compliant returns into compliance. estimate the return inclung accrueincome in the first half of 1999. A is correct. \"For any performanpresentefor perio prior to 1 January 2000 thes not comply with the GIPS stanr, firms must sclose the perio of non-complian(I.4.A.15).\" Provision I.5.B.8 recommen thfirms comply with the GIPS Stanr for all historicperio. (See Sections 3.11 an3.13 of the reang.)请问B为什么不对，如果追溯调整是可行的，可以做出追溯调整以后再link么？
B应该是recommen不是must吧？
