单选题

Which of the following is NOT a reason for the creation of the Global Investment Performance Standards (GIPS standards)?（）

A、 to improve investment performance as managers diversify internationally.
B、 the need for consistent performance measurement due to the globalization of financial markets.
C、 to allow investment clients to more easily compare investment performance.

【正确答案】 A

【答案解析】

GIPS Objectives:
To obtain worldwide acceptance of a standard for performance and presentation.
To ensure accurate and consistent investment performance data for reporting, record keeping, marketing, and presentation.
To promote fair, global competition among investment firms for all markets without creating barriers to entry for new firms.
To foster the notion of industry self-regulation on a global basis.