"morality" exercise:the Global Investment Performance Standards

下載正保會(huì)計(jì)網(wǎng)校APP 訂閱最新報(bào)考消息

來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯：小鞠橘桔 2021/03/01 09:52:55　字體：大小

選課中心

多樣班次滿足需求

選課中心

資料專區(qū)

干貨資料助力備考

資料專區(qū)

報(bào)考指南

報(bào)考條件一鍵了解

報(bào)考指南

學(xué)習(xí)是一個(gè)不斷積累的過程，每天學(xué)習(xí)一點(diǎn)，每天進(jìn)步一點(diǎn)！為了幫助大家更高效地備考2021年CFA考試，正保會(huì)計(jì)網(wǎng)校每日為大家上新CFA習(xí)題供大家練習(xí)。讓網(wǎng)校與您一起高效備考2021年CFA考試，夢(mèng)想成真！

Questions 1:

Which of the following statements related to why the GIPS standards were created is least likely correct? GIPS standards were created to:

A、 provide clients certainty in what is presented and allow them to make reasonable comparisons.

B、 identify a set of ethical principles for firms to follow in calculating and presenting historical investment results.

C、 establish a standardized, industry wide approach for investment firms to follow.

Questions 2:

Which of the following statements concerning the Global Investment Performance Standards (GIPS) is most likely correct?

A 、Clients or prospective clients benefit from the Standards because the historical track record of compliant firms is accurate and precise.

B 、The Standards eliminate the need for in-depth due diligence by investors.

C、 Compliance with the Standards enhances the credibility of investment management firms.

View answer resolution

【Answer to question 1】A

【analysis】

A is correct. The GIPS standards were created to ensure fair representation and full disclosure of investment performance, not to provide certainty in what is presented.

B is incorrect because this is a correct statement as to why the GIPS standards were created.

C is incorrect because this is a correct statement as to why the GIPS standards were created.

【Answer to question 2】C

【analysis】

C is correct. Compliance with the GIPS standards enhances the credibility of investment management firms.

A is incorrect. The GIPS standards do not ensure that the historical track record of compliant firms is accurate and precise, only that the record is complete and fairly presented.

B is incorrect because the Standards do not eliminate the need for in-depth due diligence by investors.

成功=時(shí)間+方法，自制力是這個(gè)等式的保障。世上無(wú)天才，高手都是來(lái)自刻苦的練習(xí)。而人們經(jīng)常只看到“牛人”閃耀的成績(jī)，其成績(jī)背后無(wú)比寂寞的勤奮。小編相信，每天都在勤奮練習(xí)，即使是一點(diǎn)點(diǎn)的進(jìn)步，大家一定可以成為人人稱贊的“牛人”。

點(diǎn)擊了解更多CFA考試資訊>>

點(diǎn)擊了解CFA無(wú)憂直達(dá)班>>