Learning Outcome Statements

1. Why were the GIPS Standards Created?

a. explain why the GIPS standards were created, what parties the GIPS standards apply to, and who is served by the standards;

2. Parties Affected by GIPS

a. explain why the GIPS standards were created, what parties the GIPS standards apply to, and who is served by the standards;

3. Composites

b. explain the construction and purpose of composites in performance reporting;

4. Verification

c. explain the requirements for verification.