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來源: 正保會計網校編輯：大耳朵圖圖 2020/09/07 10:08:53　字體：大小

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【CFA習題】

1.Which of the following statements does not accurately represent the objectives of Global Investment Performance Standards (GIPS)? The GIPS standards:

A. ensure consistent, accurate investment performance data in the areas of reporting, records, marketing, and presentations.

B. obtain global acceptance of calculation and presentation standards in a fair, comparable format with full disclosure.

C. promote fair competition among investment management firms in all markets by requiring common fee structures.

查看答案解析

【答案】

【解析】

One of the objectives of the GIPS standards is to promote fair competition among investment management firms in all markets; this objective does not require unnecessary entry barriers or hurdles for new firms, such as common fee structures.

【CFA習題】

2.James Simone, CFA, the chief financial officer of a publicly listed company, seeks to improve the quality of his company's communication with institutional fund managers. He holds an investor briefing with this group the evening before the company earnings are announced. The company's quarterly earnings are broadcast in a press release the next day before the market opens. The earnings information in the investor briefing is identical to that in the press release. Did Simone most likely violate the CFA Institute Standards of Professional Conduct?

A. Yes

B. No, because the company releases information while the market is closed

C. No, because investor briefing and press release information are identical.

查看答案解析

【答案】

【解析】

Simone violated Standard II(A)–Material Nonpublic Information by giving institutional fund managers access to material nonpublic information prior to public dissemination (i.e., the press release). By releasing earnings results to a select group of institutional fund managers prior to a public press release, Simone allows the institutional fund managers a time advantage over other investors not invited to the investor briefing.

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