NO.PZ2018062009000060
问题如下:
Which of the following statements regarding GIPS compliance is correct?
选项:
A.
Asset owners that manage assets can claim compliance with the GIPS Standards.
B.Software that calculates performance in a manner consistent with the GIPS standards can claim compliance with GIPS standards.
C.Firms can comply with the GIPS standards by limiting their compliance claims to the provisions they have chosen to follow.
解释:
A is correct.
Asset owners can make a claim of compliance if they actuallymanage assets for which they are making a claim of compliance. B is incorrect becausesoftware (and the vendors that supply software) cannot be GIPS compliant. Softwarecan assist firms in achieving compliance with the GIPS standards, but only anasset manager can claim compliance. C is incorrect because a firm has only twooptions regarding compliance with the GIPS standards: fully comply with allrequirements of the GIPS standards and claim compliance through the use of theGIPS Compliance Statement; or not comply with all requirements of the GIPSstandards and not claim compliance with, or make any reference to, the GIPSstandards.
记得何老师课程里说 Asset owner不参与竞争 才能宣称遵守ips呐。是题目有问题吗