The Leader in CFA® Review
  1. CFA Exam: June 2020 Level I
  2. Study Session 1. Ethical and Professional Standards
  3. Reading 4. Introduction to the Global Investment Performance Standards (GIPS)

Learning Outcome Statements

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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 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.