NO.PZ2022010601000002
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.
pooled fund–specific valuation policy
C.
generally accepted principles of Management accounting.
解释：
C is correct.
The GIPS standards state that portfolios must be valued in accordance with the definition of fair value, and that firms must value portfolios in accordance with the the composite-specific or pooled fund–specific valuation policy. The GIPS standards do not require firms to adhere to the principles of Management accounting.
GIPS 标准规定，投资组合必须根据公允价值的定义进行估值，公司必须根据特定组合的估值政策对投资组合进行估值。 GIPS 标准不要求公司遵守管理会计原则。
2.A.19 Portfolios must be valued in accordance with the definition of fair value.
2.A.20 The firm must value portfolios in accordance with the composite-specific or pooled fund–specific valuation policy.
为何不需要遵循公司管理会计准则呢
