请教,在看Level 1 Ethics 部分时,对 GIPS calculation methodology 的要求不是很清楚: LOS 4.a 中,提到,“There are to be no statments referring to calculation methodologies used in a composite presentation as being 'in accodance with GIPS' or the like ” ,我的理解是“不允许表述为 ‘计算方法和GIPS一致’” 【见 Notes Book 1 page 72】 但是在LOS 3.c 中,要求第三方验证“the firm's processes and procedures are established to present performance in accordance with the calculation methodology required by GIPS , ...” 【见 Notes Book 1 page 70】 请教大家,这2者是否矛盾?怎么理解? 谢谢 |