单选题
According to the Global Investment Performance Standards (GIPS) ,
where existing laws or regulations already impose performance presentation
standards, firms:
- A. are strongly encouraged to comply with the GIPS standards in addition to
those local requirements.
- B. that comply with local requirements will be in compliance with GIPS as
long as the scope and nature of the conflict is fully disclosed.
- C. may choose to comply with local requirements rather than GIPS, but only
with prior approval from the Investment Performance Council (IPC).
【正确答案】
A
【答案解析】Firms are encouraged, though not required, to comply with both GIPS and the local requirements, and also disclose any local laws and regulations that conflict with the GIPS standard.