handbook的题都好别扭啊

问题如下：

Regarding the alignment with GIPS standards, which statement accurately reflects the requirement for firms in jurisdictions where local laws differ from or oppose GIPS guidelines?

选项：

A.Adherence to local laws, coupled with mandatory disclosure of the discrepancy. B.Compliance with either local laws or GIPS standards, whichever is more stringent. C.Following local laws, with discretionary reporting of the variance.

解释：

Option A is correct. When local regulations and the GIPS standards are in conflict, firms claiming GIPS compliance are obligated to conform to the local regulations. Crucially, they must also explicitly disclose these conflicts within the GIPS report. This approach ensures transparency and informs stakeholders of any deviations from GIPS due to overriding legal requirements. Options B and C are incorrect as they do not accurately reflect the requirement for complete disclosure and adherence to local laws in the face of conflicting GIPS standards.