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-If a country has regulations in place that conflict with GIPS, firms that wish to claim GIPS compliance:
单选题
A.May not do so because GIPS do not permit exceptions or partial compliance.
B.Must establish a subsidiary in a location where local law does not conflict with GIPS.
C.Must comply with local regulations and disclose the nature of the conflict in the presentation.
我个人认为这个应该是:C
解析:Firms must always comply with the laws and regulations of the country in which they reside. In cases where local regulations conflict with GIPS, a firm can still claim GIPS compliance if they disclose the conflict fully in an otherwise compliant presentation.
本文来自zhongtiku投稿,不代表升华网立场,如若转载,请注明出处:http://54sh.com/zhiyetiku/1075707.html