2022 CFA Level I Exam: Study Session 19. Ethical and Professional Standards - Reading 59. Introduction to the Global Investment Performance Standards (GIPS)

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	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 benefitted by the standards;
	2. The Key Concepts of the GIPS Standards b. describe the key concepts of the GIPS standards for firms;
	3. Composites c. explain the purpose of composites in performance reporting;
	4. Fundamentals of Compliance d. describe the fundamentals of compliance, including the recommendations of the GIPS Standards with respect to the definition of the firm and the firm's definition of discretion;
	5. Verification e. describe the concept of independent verification.

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