Current Guidance Statements
About
Guidance statements respond to questions that raise new issues beyond the scope of the simple application of the Standards and/or require additional interpretation and clarification. They are organized by topic, with all of the existing interpretations that have been published on that subject incorporated together. Firms must comply with all guidance statements.
Development
Each guidance statement is developed by experts on GIPS governing committees using a rigorous process of review and public comment. Find out details about the process for guidance statements development.
| 2008 |
Error Correction (PDF)
Adopted June 08
| 2006 |
Performance Examinations (PDF)
Adopted Oct 06 / Adopting Release (PDF)
Closed 01/09/06/ Comments Received
Record Keeping (PDF)
Adopted July 07 / Adopting Release (PDF)
Calculation Methodology (PDF)
Revised as of Jan 06
Closed 10/30/02 / Comments Received
Composite Definition (PDF)
Revised as of Jan 06
Adopting Release (PDF)
Closed 12/31/01 / Comments Received
Definition of the Firm (PDF)
Revised as of Jan 06
Adopting Release (PDF)
Closed 12/31/01 / Comments Received
Performance Record Portability (PDF)
Revised as of Jan 06
Adopting Release (PDF)
Treatment of Carve-Outs (PDF)
Revised Jan 06
Closed 9/15/02 / Comments Received
Treatment of Significant Cash Flows (PDF)
Revised Jan 06
Adopting Release (PDF)
Closed 10/31/01 / Comments Received
Use of Supplemental Information (PDF)
Revised as of Jan 06
Adopting Release (PDF)
Closed 11/15/02 / Comments Received
Verification (PDF)
Revised as of Jan 06
Closed 7/31/01 / Comments Received
| 2005 |
Country-Specific Taxation Issues (PDF)
Adopted Jun 05 / Closed 02/28/05 / Comments Received
Verifier Independence (PDF)
Adopted Oct 05
Closed 02/28/05 / Comments Received
Wrap Fee/Separately Managed Account (SMA) Portfolios (PDF)
Adopted Aug 05
Closed 01/19/05 / Comments Received
| 2003 |
Fees Provisions (PDF)
Adopted Dec 03
Private Equity (PDF)
Adopted Dec 03
Adopting Release (PDF)
Real Estate (PDF)
Adopted Dec 03
Adopting Release (PDF)
| 2001 |
Impact of Euro Conversion (PDF)
Adopted Dec 01
Closed 12/31/01 / Comments Received