GIPS® Standards for Asset Owners
Asset owners are entities that manage investments on behalf of participants, beneficiaries, or the organization itself, and include pension funds, endowments, foundations, and sovereign wealth funds. Asset owners can demand compliance with the GIPS® standards from the external managers they hire and can also adopt the GIPS standards themselves.
Translated versions of the 2020 GIPS Standards for Asset Owners:
GIPS Standards Handbook for Asset Owners
The GIPS Standards Handbook for Asset Owners includes an explanation of each provision contained in the GIPS Standards for Asset Owners. Following each provision is a discussion that provides interpretive, authoritative guidance to help readers understand the provision.
GIPS Standards Handbook for Asset Owners (searchable, shareable html)
Guidance Statements include authoritative guidance on a particular topic and may contain additional topic-specific requirements and recommendations. Asset Owners must comply with all guidance statements.
See the Archive webpage for prior Guidance Statements that have been archived.
The GIPS Standards Q&A database contains questions and answers on searchable topics to provide clarity on a specific issue. Q&As are authoritative guidance.
You can find documents that were created to help asset owners understand and implement the 2020 GIPS Standards on the Tools webpage.