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.
| 2010 |
Calculation Methodology (PDF)
Red-line version (PDF)
Adopted September 2010
Composite Definition (PDF)
Red-line version (PDF)
Adopted September 2010
Definition of the Firm (PDF)
Red-line version (PDF)
Adopted September 2010
Error Correction (PDF)
Red-line version (PDF)
Adopted September 2010
Fees (PDF)
Red-line version (PDF)
Adopted September 2010
Performance Record Portability (PDF)
Red-line version (PDF)
Adopted September 2010
Private Equity (PDF)
Adopted December 2010
Closed 11/25/10 (PDF) / Comments Received
Real Estate (PDF)
Red-line version (PDF)
Adopted December 2010
Closed 11/25/10 (PDF) / Comments Received
Recordkeeping Requirements (PDF)
Red-line version (PDF)
Adopted September 2010
Treatment of Carve-Outs (PDF)
Red-line version (PDF)
Adopted September 2010
Treatment of Significant Cash Flows (PDF)
Red-line version (PDF)
Adopted September 2010
Use of Supplemental Information (PDF)
Red-line version (PDF)
Adopted September 2010
Verification (PDF)
Red-line version (PDF)
Adopted December 2010
Closed 11/25/10 (PDF) / Comments Received
Wrap Fee/Separately Managed Account (SMA) Portfolios (PDF)
Red-line version (PDF)
Adopted September 2010
| 2006 |
Performance Examinations (PDF)
Adopted Oct 06 / Adopting Release (PDF)
Closed 01/09/06/ 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
| 2001 |
Impact of Euro Conversion (PDF)
Adopted Dec 01
Closed 12/31/01 / Comments Received