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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ArchivedEffective: 1 March, 2006 - 30 November, 2012Categories: Creation DateSource: GIPS Handbook, 2nd Edition
Firm A comes into compliance with the GIPS standards on 1 January 1999 by restating its history since 1 January 1994 in compliance with the Standards. What is the composite creation date for Firm A’s composites?
The composite creation date depends on when the firm first grouped the portfolios together for each respective composite. If the firm is reporting a composite in compliance with the Standards for the first time in 1999, but had grouped the portfolios in the composite together in 1994, the composite creation date is 1994.
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