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Global Investment Performance Standards
I. Introduction
Preamble: Why is a Global Standard Needed?
Vision Statement
Objectives
Overview
Scope
Compliance
Relationship of GIPS to Country-Specific Laws, Regulations, and Industry Star
Il. Content of the Global Investment Performance Standards
Input Data
Calculation Methodology
Composite Construction
Disclosures
Presentation and Reporting
III. Verification
A. Scope and Purpose of Verification
B. Required Verification Procedures
C. Detailed Examinations of Investment Performance Presentations
Appendix A: Sample Presentation |
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发表于 2005-5-9 14:23
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