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jianghaiyang · 2020年06月25日

问一道题:NO.PZ2016031101000003

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 financial accounting.

解释:

C is correct.

Provision 1.1.A.2 states that, for periods beginning on or after 1 January 2011, portfolios must be valued in accordance with the definition of fair value, and Provision 1.1.A.3 states in pertinent part 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. (See Section 3.2 of the reading.)

请问选项C怎么理解?

1 个答案

韩韩_品职助教 · 2020年06月26日

嗨,从没放弃的小努力你好:


同学你好,C选项说的是会计准则,就比如我们常说的GAAP或者IFRS,或者中国的注会这样。GIPS并没有要求业绩披露要遵循哪种会计准则。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!