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Avalon · 2024年11月14日

C是什么意思？跟A区别在哪

  1. CFA I
  2. Ethics

NO.PZ2024022002000193

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.

C是什么意思？跟A区别在哪

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1 个答案

王暄_品职助教 · 2024年11月15日

选项C的意思是：“遵循当地法律，并自行决定是否报告与GIPS标准的差异。” 这里的关键在于“自行决定”（discretionary）这一表述，它意味着公司在面对当地法律与GIPS标准冲突时，可以选择是否披露这种差异，这不是一种强制性的要求。


与选项A的区别在于：

  • 选项A：“遵循当地法律，并强制披露差异。” 这个选项明确指出，在当地法律与GIPS标准发生冲突时，公司不仅要遵循当地法律，还必须在GIPS报告中明确披露这种冲突。这是一种强制性的双重要求：既要遵守法律，又要公开披露任何与GIPS标准的不一致之处。
  • 选项C 则提供了一种更为灵活的选择，即公司可以自行决定是否披露差异。这种灵活性可能导致某些公司选择不披露差异，从而降低了透明度，使得投资者和其他利益相关者可能无法充分了解公司业绩报告与GIPS标准之间的所有差异。

根据GIPS标准的要求，透明度和完整性是非常重要的。因此，当公司面临当地法律与GIPS标准的冲突时，仅仅遵循当地法律是不够的；公司还必须公开、透明地披露这种冲突，以确保投资者和其他利益相关者能够充分了解情况。这就是为什么选项A是正确的，而选项C不正确的原因。选项C没有体现出GIPS标准对于透明度和完整披露的严格要求。

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2024-05-04 15:14 1 · 回答