Study Session 18
　　Global Investment Performance Standards
　　Reading 35. Overview Of The Global Investment Performance
　　Standards
　　The candidate should be able to:
　　a. discuss the objectives, key characteristics, and scope of the GIPS standards and their benefits to prospective clients and investment managers;
　　b. explain the fundamentals of compliance with the GIPS standards,including the definition of the firm and the firm’s definition of discretion;
　　c. explain the requirements and recommendations of the GIPS standards with respect to input data, including accounting policies related to valuation and performance measurement;
　　d. discuss the requirements of the GIPS standards with respect to return calculation methodologies, including the treatment of external cash flows, cash and cash equivalents, and expenses and fees;
　　
　　　　
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　　報考指南：2014年CFA考試備考指南
　　免費題庫：2014年CFA免費題庫
　　考前沖刺：CFA備考秘籍
　　高清網(wǎng)課：CFA考試網(wǎng)絡課程