参考答案：A

解析：

Fundamentals of Compliance: These are issues for firms to consider when claiming GIPS compliance. Definition of the firm is part of this. Input Data: Input data should be consistent in order to establish full, fair, and comparable investment performance presentations. Calculation Methodology: Certain methodologies are required for portfolio and composite return calculations. Uniformity in methods is required. Composite Construction: Creation of meaningful, asset-weighted composites is important to achieve a fair presentation. Disclosures: Certain information must be disclosed about the presentation and the policies adopted by the firm. Presentation and Reporting: Investment performance must be presented according to GIPS requirements, and when appropriate, other firm-specific information should be included. Real Estate: These provisions apply to all real estate investments (land, buildings, etc.) regardless of the level of control the firm has over management of the investment. Private Equity: These must be valued according to the GIPS Private Equity Valuation Principles, unless it is an open-end or evergreen fund (which must follow regular GIPS).