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标题: Confuse about GIPS,Help plz! [打印本页]

作者: flamedream    时间: 2006-5-26 23:47     标题: Confuse about GIPS,Help plz!

在SCHWESER BOOK 6 的MORNING SAMPLE ONE, Q 18提到:

BOB的公司成立了8年,为了COMPLIANT GIPS,the firm must present at least:

A: five years of GIPS compliant performance information with no addition disclosure required for prior years

B: five years of GIPS compliant performance information and non compliant performance infomation since inception in the "Disclosure" section.

书上给的答案是A,我个人认为是B,疑惑中,请大大帮忙解答,谢谢!


作者: ditto025    时间: 2006-5-29 18:19

注意这句话the firm must present at least,中的at least。GIPS要求只要提供五年的业绩报告就可以了,以前年度的,可以提供,也可以不提供,如果提供non compliant performance infomation 的话,需要说明在什么地方non compliant




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