全球性投資性能標準(英文版)(pdf 58頁)

I. INTRODUCTION
II. PROVISIONS OF THE GLOBAL INVESTMENT PERFORMANCE STANDARDS
III. VERIFICATION

 

      Investment practices, regulation, performance measurement, and reporting of performance results have historically varied considerably from country to country. Some countries have established performance calculation and presentation guidelines that are domestically accepted, and others have few standards for presenting investment performance. These practices have limited the comparability of performance results between firms in different countries and have hindered the ability of firms to penetrate markets on a global basis.
      CFA Institute (formerly known as the Association for Investment Management and Research or AIMR) recognized the need for a global set of performance presentation standards, and in 1995, it sponsored and funded the Global Investment Performance Standards (GIPS®) Committee to develop a single standard for presenting investment performance. In February 1999, the GIPS committee finalized the GIPS standards and presented them to the AIMR Board of Governors, who formally endorsed them.
      Although CFA Institute is funding and administering the activities of the GIPS standards, the success of the Standards is the result of an alliance among experts from a variety of fields within the global investment industry. The following key industry groups have been involved in and contributed significantly to promoting and developing the GIPS standards:

..............................