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.