NO.PZ2018062009000060
问题如下：
Which of the following statements regarding GIPS compliance is correct?
选项：
A.
Asset owners that manage assets can claim compliance with the GIPS Standards.
B.Software that calculates performance in a manner consistent with the GIPS standards can claim compliance with GIPS standards.
C.Firms can comply with the GIPS standards by limiting their compliance claims to the provisions they have chosen to follow.
解释：
A is correct.
Asset owners can make a claim of compliance if they actually manage assets for which they are making a claim of compliance. B is incorrect because software (and the vendors that supply software) cannot be GIPS compliant. Software can assist firms in achieving compliance with the GIPS standards, but only an asset manager can claim compliance. C is incorrect because a firm has only two options regarding compliance with the GIPS standards: fully comply with all requirements of the GIPS standards and claim compliance through the use of the GIPS Compliance Statement; or not comply with all requirements of the GIPS standards and not claim compliance with, or make any reference to, the GIPS standards.
你好，为什么A正确呢，没有限制条件么，比如asset owner 只是个人不是公司。
