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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.)

怎么理解选项C?

1 个答案

韩韩_品职助教 · 2020年06月26日

嗨,努力学习的PZer你好:


请见上一题的回答。


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