问题
单项选择题
Which of the following statements regarding GIPS is least accurate（）
A. A GIPS objective is to promote global "self- regulation".
B. GIPS allows clients to have more confidence in reported performance.
C. To stay GIPS compliant, a firm must abide by GIPS guidelines even when conflicting with local or country -specific regulations.
答案
参考答案：C
解析：
To stay GIPS compliant, firms are required to comply with local laws even if they conflict with GIPS. However, the discrepancy must be disclosed.