gannbaru2022-07-28 19:33:02
GIPS里面有个点。AB两公司合并。A遵守GIPS B并没有遵守。这种情况应该怎么办
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Chris Lan2022-07-29 09:14:37
同学您好
相关的要求如下:
Performance from a past firm or affiliation may be linked to the performance of the new or acquiring firm if the new or acquiring firm meets certain requirements. 如果新的公司或收购公司符合以下要求,过去公司或附属公司的业绩可与新公司或收购公司的业绩联结起来,这些要求包括:
1)Substantially all the investment decision makers are employed by the new or acquiring firm. 基本上所有的投资决策者都由新公司或收购公司做出
2)the decision-making process remains substantially intact and independent within the new or acquiring firm. 决策过程在新公司或收购公司内部基本上保持完整和独立
3)the new or acquiring firm has records that document and support the reported performance. 新公司或收购公司有支持报告的业绩记录
4)there must be no break in the track record between the past firm or affiliation and the new or acquiring firm. 过去的公司或附属公司与新公司或收购公司之间的业绩记录不得有任何间隔(业绩必须无缝对接,中间不能断档)
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