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。