问题如下:
Firm A claims compliance with the GIPS standards. It maintains hard copies of the records supporting compliance for three years and discards all records older than three years in an effort to save office space. The performance reported on all its composite presentations shows five years of history. Is the firm in compliance with the GIPS standards?
选项: 解释:
No. A firm must maintain data necessary to support a firm’s claim of compliance. Because Firm A presents five years of performance history, it must maintain the records to support the firm’s five-year history and all other relevant data on the firm’s composite presentations. Because the Standards require firms to build a ten-year performance history, the firm must continue to maintain the records to support the firm’s eventual ten-year performance history. (See Section 3.2 of the reading.)
这里5年与10年所针对的情况的区别是?