问题如下:
A firm states in its marketing materials that it complies with the Global Investment Performance Standards (GIPS). Compliance includes a footnote indicating that the firm has an independent third-party verification. There is also a note stating that this firm complies with GIPS standards in addition to the real estate investments. Has this firm most likely violated the GIPS standards?
选项:
A. No, because the firm choose to has an independent third-party verification.
B. No, because the real estate investments are not complied with GIPS standards.
C. Yes, because the firm doesn't meet all the requirements of the GIPS standards before claiming compliance.
解释:
C is correct.
Before declaring compliance, firms must take all necessary steps to ensure that they meet all the requirements of the GIPS standard. This firm complies with GIPS standards in addition to the real estate investments, so it violates the GIPS standards. C is correct.
in addition to = besides 包括在所列出的总数之内 既然有人提出题目不对,为何一直没有修改呢,不要产生疑义