Q & A Database
The GIPS Standards Q&A database contains questions and answers (Q&As) on various searchable topics that provide additional interpretation on an issue. Q&As are considered to be authoritative guidance and must be followed in order to claim compliance with the GIPS standards.
Content from prior Q&As was included in the GIPS Standards Handbook as much as possible and many Q&As were archived. Change the Status drop-down filter to "Archived" to see the archived Q&As.
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Current
Effective: 1 January, 2020Categories: Alternative Investments, Leverage/DerivativesSource: 2020 GIPS StandardsCan unleveraged performance for funds and portfolios that are leveraged with derivatives be included in composites, or be presented in a GIPS Pooled Fund report? Please demonstrate how a firm may calculate the performance of derivatives on an unleveraged basis.
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