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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Archived
Effective: 1 January, 2014 - 31 December, 2019Categories: Supplemental/Additional InformationSource: GIPS Executive CommitteeXYZ firm created a presentation booklet that primarily highlights performance information that is considered supplemental. The booklet shows an appropriate compliant presentation in the back of the book as an appendix. Is it acceptable for the supplemental information to precede the compliant presentation?
Yes, provided the supplemental information:
a. is not misleading
b. does not contradict or conflict with the compliant information, and
c. is clearly labeled as supplementalThe firm must include a statement indicating that the Supplemental Information supplements the composite’s compliant presentation.
Please also see original Q&A