NO.PZ2022010501000003
问题如下：
The GIPS standards do not require firms to value portfolios in accordance with:
选项：
A.
the definition of fair value.
B.
composite-specific valuation policies.
C.
generally accepted principles of Management accounting.
解释：
C is correct.
The GIPS standards state that portfolios must be valued in accordance with the definition of fair value, and that firms must value portfolios in accordance with the composite- specific valuation policy. The GIPS standards do not require firms to adhere to the principles of financial accounting.
GIPS 标准规定，投资组合必须根据公允价值的定义进行估值，公司必须根据特定组合的估值政策对投资组合进行估值。 GIPS 标准不要求公司遵守财务会计原则。
2.A.19 Portfolios must be valued in accordance with the definition of fair value.
2.A.20 The firm must value portfolios in accordance with the composite-specific or pooled fund–specific valuation policy.
麻烦问下老师这个是公司自己制定的估值策略吗？还是啥？要怎么做？谢谢老师
