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[CFA level 1模拟真题]Version 1 Questions-Q4

Q4.According to the Global Investment Performance Standards (GIPS), verification procedures do NOT include:

A. disclosures..

B. calculation methodology.

C. sample account selection.

D. Nondiscretionary accounts.

 

答案和详解如下:

Q4.   B        Study Session 1-3.g,1-4,g

Verification procedures include a) definition of the firm; b) composite construction; c) nondiscretionary accounts; d) sample account selection; e) account review; f), performance measurement Calculation; g) disclosure; and h) maintenance of records. Calculation methodology is one of the eight major sections of the Global Investment Performance Standards (GIPS), not the verification process.

c

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c

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A

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f

f

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nm

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see

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c

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a

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c

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