Firms that claim compliance with the GIPS® standards are most likely allowed to state that performance is calculated in accordance with the GIPS standards when presenting a:
A GIPS Composite Report to a prospective client.
B segregated account return to the account owner.
C GIPS Pooled Fund Report to a prospective investor.
Solution
B is correct. Firms that claim compliance with the GIPS standards must not make statements referring to the performance of a current client or pooled fund investor as being “calculated in accordance with the GIPS standards,” except when reporting the performance of a segregated account to a current client or a pooled fund to a current investor.
请问这个知识点在原版书或讲义的哪里？好像没有学过呢。
