标题: GIPS hint [打印本页] 作者: pimpineasy 时间: 2011-7-13 15:25 标题: GIPS hint
I just realized for the first time:
Non GIPS compliant returns prior to Jan 1 2000 MAY be linked to the compliant returns presented after Jan 1 2000- for regular composites
HOWEVER- for SMAs firms cannot link years of non-compliant performance (prior 2006) to compliant performance.
Don't know why this slipped my notice before, I knew the part about regular composites, but never realized this difference with SMAs.作者: canadiananalyst 时间: 2011-7-13 15:25
smokin'hot Wrote:
-------------------------------------------------------
> I just realized for the first time:
> Non GIPS compliant returns prior to Jan 1 2000 MAY
> be linked to the compliant returns presented after
> Jan 1 2000- for regular composites
>
> HOWEVER- for SMAs firms cannot link years of
> non-compliant performance (prior 2006) to
> compliant performance.
>
> Don't know why this slipped my notice before, I
> knew the part about regular composites, but never
> realized this difference with SMAs.
Real Estate is the same.
FIRMS MUST NOT LINK non-GIPS-compliant performance for periods beginning
on or after 1 January 2006 to their GIPS-compliant performance. FIRMS may LINK
non-GIPS-compliant performance to their GIPS-compliant performance
provided that only GIPS-compliant performance is presented for periods
beginning on or after 1 January 2006. <-- Real Estate
8.A.7 FIRMS MUST NOT LINK non-GIPS-compliant performance for periods beginning
on or after 1 January 2006 to their GIPS-compliant performance. FIRMS may LINK
non-GIPS-compliant performance to their GIPS-compliant performance
provided that only GIPS-compliant performance is presented for periods
beginning on or after 1 January 2006. <-- Warap
Edited 3 time(s). Last edit at Thursday, June 2, 2011 at 10:45AM by Paraguay.
