在GIPS (I.1.B.1). 中建议说
the Standards recommend that firms value portfolios, not merely when large cash flows occur, but on the date of all external cash flows
但是他在Provision 1.A.3.c 中却说portfolios must be valued no more frequently than required by the valuation policy. The objective of this provision is to prohibit firms from arbitrarily selecting the most advantageous subperiods over which to tout their performance.
这两者是不是矛盾了呢？好疑惑！
[此贴子已经被作者于2011-6-2 15:54:36编辑过] | 
发表于 2011-5-26 16:44
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