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Global Investment Performance Standards (GIPS): As Adopted by the GIPS Executive Committee on 29 January 2010
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Based on the principles of fair representation and full disclosure, the Global Investment Performance Standards (GIPS®) provide an ethical framework for the calculation and presentation of investment performance for investment management firms. Firms that comply with the Standards provide investors with consistent and transparent presentations of the firm’s performance. The 2010 edition improves the consistency and precision of the Standards and introduces the concept of fair value and spec...