- CFA Exams
- 2021 Level I
- Study Session 1. Ethical and Professional Standards
- Reading 5. Global Investment Performance Standards (GIPS)
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Learning Outcome Statements PDF Download
|1. Introduction: The Vision Statement, Objectives and Key Characteristics of GIPS Standards|
a. describe the key features of the GIPS standards and the fundamentals of compliance;
|2. The Scope of GIPS Standards with Respect to Definition of the Firm, Historical Performance Record, and Compliance|
b. describe the scope of the GIPS standards with respect to an investment firm's definition and historical performance record;
c. explain how the GIPS standards are implemented in countries with existing standards for performance reporting and describe the appropriate response when the GIPS standards and local regulations conflict;
|3. The Nine Major Sections of the GIPS Standards|
d. describe the nine major sections of the GIPS standards.
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