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 - 31 December, 2019Categories: Firm AssetsSource: GIPS Handbook, 2nd Edition
Our composite presentation includes disclosure of both total firm assets and the percentage of the total firm assets represented by the composite. May we include both disclosures in the presentation?
Yes, firms may show both disclosures in their presentations. Because only one of these disclosures is required, the firm may choose in the future to discontinue showing one of the disclosures.