单选题

According to the Global Investment Performance Standards (GIPS), firms must do all of the following except:

A、 adhere to certain calculation methodologies and make specific disclosures along with their performance
B、 provide investors with a comprehensive view of their performance only in terms of returns
C、 comply with all requirements of the GIPS standards, such as updates, guidance statements, and clarifications

【正确答案】 B

【答案解析】

Firms must provide investors with a comprehensive view of their pen~ormance in terms of risk and returns, not just returns.