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Global Investment Performance Standards (GIPS®) for Asset Owners: Explanation of the Provisions in Section 22 - Couverture souple

CFA Institute

 
9781942713951: Global Investment Performance Standards (GIPS®) for Asset Owners: Explanation of the Provisions in Section 22
Couverture souple
ISBN 10 : 1942713959 ISBN 13 : 9781942713951
Editeur : CFA Institute, 2020

Synopsis

The Explanation of the Provisions in Section 22 provides interpretation of each provision contained in Section 22: Input Data and Calculation Methodology. Asset owners that choose to comply with the Global Investment Performance Standards (GIPS®) must comply with all applicable requirements of the GIPS standards, including any Guidance Statements, interpretations, and Questions and Answers (Q&As) published by CFA Institute and the GIPS standards governing bodies. Consistency of input data used to calculate performance is critical to effective compliance with the GIPS standards and establishes the foundation for full and fair investment performance presentations. Achieving transparency among asset owners’ performance presentations requires uniformity in methods used to calculate returns. The GIPS standards mandate the use of certain calculation methodologies to facilitate a clear understanding of the information. It is important that the data being presented to the oversight body is consistent and transparent to aid in the evaluation of performance information and foster strong investment decision-making.Each provision is included in a grey text box. Within the provisions are words appearing in small capital letters. This indicates defined terms that can be found in the GIPS Standards Glossary. Below each provision is a discussion that provides interpretive guidance to help readers understand the provision.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
CFA Institute
Date d'édition
2020
Langue
anglais
ISBN 10 
1942713959
ISBN 13 
9781942713951
Reliure
Broché
Nombre de pages
62
Coordonnées du fabricant
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