2021年CFA考试《Level Ⅰ》考试题库-CFA考试（Level Ⅰ）-Study Session 1 Ethics and Professional Standards-
财会经济-CFA特许金融分析师
单选题-Firms that claim to present investment performance in compliance with GIPS are required to:
单选题
A.Document the procedures and policies they use to ensure GIPS compliance.
B.Clearly disclose any calculations or other aspects of a presentation that are non-compliant with GIPS.
C.Calculate total firm assets as the fair value of all fee-paying discretionary portfolios managed by the firm.
我个人认为这个应该是：A
解析：GIPS Section 0, "Fundamentals of Compliance," states that firms must document their procedures for remaining in compliance with GIPS. Firms which state that they are in compliance with GIPS must comply fully and may not claim partial compliance. GIPS defines total firm assets as the fair value of all portfolios managed by the firm, including discretionary and non-discretionary, fee-paying and non-fee-paying portfolios.
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