سبد خرید  cart.gif |  حساب من |  تماس با ما |  راهنما     Search
موضوعات مرتبط
Cover image for product 1937351394
AICPA
ISBN: 978-1-937351-39-7
Paperback
48 pages
June 2017, ©2012
This is an out of stock title.
  • Description
  • Table of Contents
  • Author Information

Supersedes SOP 06-1, Reporting Pursuant to the Global Investment Performance Standards

This Statement of Position (SOP) has been issued to guide practitioners with engagements to examine and report on aspects of an investment firm’s compliance with the Global Investment Performance Standards (GIPS® standards). In addition, this SOP provides guidance on engagements to examine and report on the performance results of specific composites in conformity with applicable guidance.

Presentation of an investment firm’s past performance can be a powerful tool for attracting new clients. These presentations have been the focus for the past several years due to market forces, competition, and consolidation. To promote fair representation and greater comparability in performance presentations, CFA Institute created the GIPS standards. Many investment firms’ claim of compliance with these standards has been regarded as providing a competitive advantage.

This SOP updates SOP 06-1, Reporting Pursuant to the Global Investment Performance Standards, for the most recent changes to the GIPS standards.

عناوین مرتبط