单选题
Helen Hawke, CFA, a verifier of the 
standards. With respect to the Global Investment Performance Standards (the Standards), which of the following statements is least accurate? The Standards:
A. are ethical standards for investment performance presentation to ensure fair representation and full disclosure of investment performance.
B. will ensure full disclosure and fair representation if minimum requirements of the
standards. With respect to the Global Investment Performance Standards (the Standards), which of the following statements is least accurate? The Standards:A. are ethical standards for investment performance presentation to ensure fair representation and full disclosure of investment performance.
B. will ensure full disclosure and fair representation if minimum requirements of the
【正确答案】
B
【答案解析】[解析] 只遵守标准的最低要求并不能保证公允地陈述和充分地披露业绩，公司应该同时遵守推荐的做法来更好地计算和陈述业绩，所以B错。选项A和C都是符合
标准的最低要求并不能保证公允地陈述和充分地披露业绩，公司应该同时遵守推荐的做法来更好地计算和陈述业绩，所以B错。选项A和C都是符合