单选题 Which of the following is least likely an accurate statement about the major components of GIPS?

A、 GIPS cover the professional qualifications of those responsible for managing assets at a firm claiming compliance.
B、 GIPS cover the way investment firms calculate composite returns as well as the method used to create the composite itself.
C、 GIPS apply to many categories of portfolio assets including stocks, bonds, real estate, and private equity.

【正确答案】 A

【答案解析】[解析] 对于在雇主公司内负责管理资产的雇员来讲，无论其是否宣布符合GIPS标准，GIPS标准均不直接涉及上述雇员的资质情况。GIPS标准的内容分为八个部分：总则、数据输入、计算方法、复合投资组合的构建、信息披露、信息发布和报告、不动产和私人权益。