首页 | 学习中心 | 注册 登录
返回列表 发帖
Viceroy

Rank: 2

UID
222283 
帖子
303 
主题
80 
注册时间
2011-7-2 
最后登录
2014-6-28 
1# 跳转到 » 倒序看帖
打印
tT
发表于 2013-4-14 19:07 | 只看该作者

GIPS - Composite specific Verification

individual, specific, carried, cannot
CFAI summary states “Verification cannot be carried out for an individual composite.” but goes on to add “Firms […] may choose to have a further in-depth examination of a specific composite”. Also on page 308 actually gives a statement to add “The [named] composite has been examined for the periods []”
I am confused.
So, darkstar and others can composite specific verification be carried out or no??
收藏 分享

dcfox83

Rank: 2

UID
223264 
帖子
251 
主题
127 
注册时间
2011-7-11 
最后登录
2016-4-19 
2#
发表于 2013-4-14 19:07 | 只看该作者
So they must be saying: Its all or nothing verification as always, a single composite verified will not count. BUT once all GIPS compliance is verified, then single composites can be additionally verified…presumably the hot products that the company want to push harder.
Sound right?

TOP

slackeranalyst

Rank: 2

UID
223203 
帖子
195 
主题
168 
注册时间
2011-7-11 
最后登录
2014-5-9 
3#
发表于 2013-4-14 19:08 | 只看该作者
Verification carried out on the firm level. You can however get performance verification for a single composite beyond the firm verification (which basically checks internal controls).
Verification does not verify the accuracy of composition performance reporting. The third performance verification does verify the accuracy of actual reported results.

TOP

Siddimaula

Rank: 2

UID
223260 
帖子
267 
主题
112 
注册时间
2011-7-11 
最后登录
2013-9-22 
4#
发表于 2013-4-14 19:09 | 只看该作者
good advise, will read the GIPS stds.

TOP

NakedPuts

Rank: 2

UID
222280 
帖子
250 
主题
68 
注册时间
2011-7-2 
最后登录
2014-6-28 
5#
发表于 2013-4-14 19:10 | 只看该作者
One other thing that helped me in reading the actual GIPS is that it has actual sample of compliant presentation. Take a look and see how many of the disclosures you can identify. It gives you an idea what typical presentation/disclosure MUST have and what disclosures and presentations are somewhat contingent upon certain circumstances.

TOP

返回列表