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 June, 2005 - 30 November, 2013

Categories: Creation Date, Inception Date

Source: Investment Performance Council (IPC)

Please explain the difference between composite inception date and composite creation date.

The composite creation date is the date on which the firm first groups the portfolios to create a composite. The composite inception date is the earliest date for which performance is reported for the composite – the initial date of the performance record.

Please also see updated Q&A