标题: [CFA入门] 请教:level I ethics problem [打印本页]
作者: applicatee 时间: 2006-2-27 11:00 标题: 请教:level I ethics problem
Standard V(B)rofessor’s Note: Firms are not required to comply with the Standards but are encouraged to do so. To claim compliance,
however, the firm must comply on a firm–wide basis and satisfy the Standards on all material aspects.
这话什么意思?
作者: tingzhuang 时间: 2006-2-27 11:17
这套准则并非强制性,企业自己决定是否遵守。但是一旦对外宣称遵守,企业必须在整个企业的范围内遵守之(意即,不能仅在某个部门内遵守),且准则的所有重大方面的要求必须得到满足。
作者: antidote 时间: 2006-2-28 22:43
right!
作者: xing369 时间: 2006-3-4 14:25
nice
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