Would appreciate if anyone could explain the following as i can't fully understand the difference.
FIRMS MUST NOT LINK non-GIPS-compliant performance for periods beginning on or after 1 January 2000 to their GIPS-compliant performance.
FIRMS may LINK non-GIPS-compiant performance to GIPS-compliant performance provided that only GIPS-complaint performance is presented for periods beginning on or after 1 January 2000.
Thx in advance作者: tyleung1 时间: 2012-5-9 02:28
FIRMS may LINK non-GIPS-compiant performance to GIPS-compliant performance before 1 January 2000, and must present only GIPS-complaint performance for periods beginning on or after 1 January 2000.
If it's link, you must disclose the period which it's non compliant
Wish its help
