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Allez😃Sea · 2020年09月03日

问一道题:NO.PZ2016032802000010

问题如下:

Ivey Gubler, a performance researcher in CoCo company. Recently, he is asked by the employer to calculate the last five years' performance of the company. During the calculation, he just chooses some accounts which perform better, and excludes the terminated accounts from past performance history. Which of the following statements is most likely correct?

选项:

A.

Ivey violates the standards by choosing some accounts which perform better.

B.

Ivey violates the standards by excluding the terminated accounts from past performance history.

C.

Both of these two actions above violate the standards.

解释:

C is correct.

According to Standard III(D) Performance Presentation, Ivey cannot only choose some accounts which perform better and shouldn't exclude the terminated accounts from past performance history. These two actions both violate this standard.

老师,A和B不是都违反了吗?难道只报道好的业绩就对?没有违反cfa准册?

1 个答案

王暄_品职助教 · 2020年09月03日

嗨,爱思考的PZer你好:


你说的没错,所以选C,C选项说的是:以上两种行为都违反了CFA准则。


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