Global Investment Performance Standards (GIPS(R)) for Asset Owners: Explanation of the Provisions in Section 21

By CFA Institute

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.

• Format: Paperback
• Language: English
• ISBN: 1942713940
• ISBN13: 9781942713944
• Release Date: September 2020
• Publisher: CFA Institute
• Length: 42 Pages
• Weight: 0.23 lbs.
• Dimensions: 0.1" x 8.0" x 10.0"