Global Investment Performance Standards (GIPS(R)) for Asset Owners: Explanation of the Provisions in Section 21 (Paperback) (ISBN-13: 9781942713944)

The Explanation of the Provisions in Section 21 provides interpretation of each provision contained in Section 21: Fundamentals of Compliance. Asset owners that choose to comply with the Global Investment Performance Standards (GIPS(R)) 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.The Fundamentals of Compliance section includes several core principles that create the foundation for the GIPS standards, including properly defining the asset owner, providing GIPS Asset Owner Reports to those who have direct oversight responsibility for total fund assets and total asset owner assets, adhering to applicable laws and regulations, and ensuring that information presented is not false or misleading.Each provision appears in a grey text box. Some words in the provisions are in small capital letters, which indicates defined terms that can be found in the GIPS Standards Glossary. Following each provision is a discussion that provides interpretive guidance to help readers understand the provision.

Author: Cfa Institute
ISBN-10: 1942713940
ISBN-13: 9781942713944
Publisher: CFA Institute
Language: English
Published: 09/08/2020
Pages: 42
Format: Paperback
Weight: 0.23lbs
Size: 10.00h x 7.99w x 0.09d