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zbird2134

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tT
发表于 2013-4-7 12:20 | 只看该作者

GIPS Question on Trade settlement

accounting, taking
I stumbled upon a GIPS Trivia which I know everyone taking L3 loves to play
Is Trade Date account or settlement date accounting the preferred method.
Also, is this any requirement or is this a recommendation
Thanks

 

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mamuka12

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发表于 2013-4-7 12:21 | 只看该作者
Trade date. requirement. reason being, that several days can lapse between trade and settle and this can carry into a different reporting period reducing the accuracy of performance, therefore in the spirit of the standards, trade date is required

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ShooterMcCFA

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3#
发表于 2013-4-7 12:23 | 只看该作者
back the bus up.
as a correct answer? or as an option?
there is nothing on p 263 of CFAI text on GIPS that talks about illiquid securities.

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