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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CurrentEffective: 1 January, 2020Categories: DisclosuresSource: 2020 GIPS Standards
Do all disclosures need to be included in a GIPS Report or can they be made available upon request?
A GIPS Report must include all of the required disclosures. Stating that the disclosures are available upon request does not satisfy the requirements of the GIPS standards.
Please also see original Q&A