单选题 Which of the following is NOT an objective of the Global Investment Performance Standards GIPS) ?
  • A. To ensure accurate and consistent investment performance data for reporting, record keeping, marketing, and presentation.
  • B. To promote fair, global competition among investment firms for all markets without creating barriers to entry for new firms.
  • C. To obtain worldwide recognition by securities regulators of a standard for the calculation and presentation of investment performance in a fair, comparable format that provides full disclosure.
【正确答案】 C
【答案解析】GIPS applies to investment management firms and is intended to serve the existing and prospective clients of investment management firms, not regulators.