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GIPS 5.A.3 confusing

本帖最后由 gage_zheng 于 2011-11-30 21:10 编辑

Would appreciate if anyone could explain the following as i can't fully understand the difference.

FIRMS MUST NOT LINK non-GIPS-compliant performance for periods beginning on or after 1 January 2000 to their GIPS-compliant performance.
FIRMS may LINK non-GIPS-compiant performance to GIPS-compliant performance provided that only GIPS-complaint performance is presented for periods beginning on or after 1 January 2000.

Thx in advance

FIRMS may LINK non-GIPS-compiant performance to GIPS-compliant performance before 1 January 2000, and must present only GIPS-complaint performance for periods beginning on or after 1 January 2000.
If it's link, you must disclose the period which it's non compliant
Wish its help

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