The Global Investment Standards were designed to be applied with the goal of full disclosure and fair representation of investment performance in instance Except:1、when applicable local laws or regulations conflict with the GIPS ,in which case, firms must comply with local laws and fully disclose the conflict.
2、when a firm or composite has been in existence for less than five years, in which case,less stringent standards apply.
3、in the case of private equity and real estate investments, which do not fall within the scope of the GIPS.
这是在学习精要里的一题习题，我觉得2和3都是正确答案啊，为什么习题答案是选A呢，请老师帮忙解答下，谢谢 |
发表于 2011-9-15 14:46
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