Which of the following statements most accurately describes why the Global Investment Performance Standards (GIPS) were created To:（）
A. meet the need for a single globally accepted set of investment performance presentation standards.
B. meet the need for a single globally accepted set of regulatory guidelines among developed securities markets.
C. provide comparability of performance results among nations for which no presentation guidelines currently exist.
参考答案：A
解析：
Recognizing the need for one globally accepted set of investment performance presentation standards, CFA Institute sponsored and funded the Global Investment Performance Standards Committee to develop and publish a single global standard by which all firms in all countries calculate and present performance to clients and prospective clients.