"morality" exercise:Behavior standard

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來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯：小鞠橘桔 2020/11/09 11:39:50　字體：大小

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Questions 1:

When claiming GIPS compliance, a firm will least likely have to apply all of the required provisions in the first five major sections of the GIPS standards when investing in:

A 、separately managed accounts.

B 、equity mutual funds or unit trusts.

C、 commodity related portfolios.

Questions 2:

Which of the following best outlines the minimally acceptable behaviors expected of a member belonging to a societal group?

A Standards of conduct

B Code of ethics

C A firm’s employee handbook

View answer resolution

【Answer to question 1】A

【analysis】

A is correct. Certain provisions of Sections 0–5 do not apply to real estate investments, private equity investments and/or separately managed accounts. Private equity, real estate, and separately managed accounts have their own sections within the GIPS standards specific to each respective asset class (Sections 6–8).

B is incorrect because mutual funds or unit trusts would be subject to the provisions in Sections 0–5.

C is incorrect because commodity funds would be subject to the provisions in Sections 0–5.

【Answer to question 2】A

【analysis】

A is correct. Standards of conduct outline the minimally acceptable behaviors expected of a member of a societal group. The code of ethics serves as a general guide for how community members should act.

B is incorrect. A code of ethics does not outline the minimally acceptable behaviors expected of its societal members, it serves as a general guide for how community of members should act.

C is incorrect. A firm’s employee handbook does not outline the minimally acceptable behaviors expected of its societal members, it outlines the expected behavior of the firm’s employees.

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