试题与答案

Assume that on January 1,2005, a firm with

题型:单项选择题

题目:

Assume that on January 1,2005, a firm with no Global Investment Performance Standards (GIPS) compliant history since its inception four years ago wishes to claim compliance with GIPS. Which of the following accurately reflects the appropriate action for the firm to take()

A. Comply with GIPS for the year beginning January 1,2002, and report its performance prior to this date with a disclosure of why the earlier years are not GIPS compliant.

B. Comply with GIPS for the year beginning January 1,2002, and report only performance results since this date.

C. Comply with GIPS for all four periods since the firm’s inception.

答案:

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参考答案:A, B, C, E

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