Guidance Statements
About
Guidance statements respond to questions that raise new issues beyond the scope of the simple application of the Standards and/or require additional interpretation and clarification. They are organized by topic, with all of the existing interpretations that have been published on that subject incorporated together. Firms must comply with all guidance statements.
Development
Each guidance statement is developed by experts on GIPS governing committees using a rigorous process of review and public comment. Find out details about the process for guidance statements development.
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