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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Effective

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1 Result

Archived

Effective: 1 January, 2006 - 31 December, 2019

Categories: Private Equity

Source: Interpretive Guidance for Private Equity

Must all private equity funds be included in at least one composite?

Yes. Firms are required to include all discretionary, fee-paying portfolios (funds/partnerships) in at least one composite that is managed according to a particular strategy or style. Firms must also separate funds with different vintage years into different composites.