BelalM

When a firm becomes GIPS compliant it must present 5 years back if available (i.e. less if the firm is younger) - this is a minimum (assuming availability), and I can’t think why firms would not be allowed to extend this - I reckon they’d be encouraged to (though firm-wide, not selectively, I would have thought).  Backfilling generally relates to self-selection bias, which would not be in play if everything were presented.