李同學
2019-04-27 00:01課后題reading37question31,為什么如果continue its strategy就得disclose？
所屬：CFA Level III 視頻位置 相關試題
來源： 視頻位置 相關試題
1個回答
Chris Lan助教
2019-04-28 11:59
該回答已被題主采納
李同學你好，
這個條款屬于業(yè)績披露的部分，因此需要披露出來，具體的原則如下：
5.A.8 a. Performance of a past firm or affiliation must be linked to or used to represent the historical performance of a new or acquiring firm if the three conditions are met, on a composite-specific basis：過去的公司或附屬機構(gòu)的業(yè)績必須與一個新收購的公司的歷史業(yè)績相關聯(lián)展示，如果在特定的組合組具體基礎上，三個條件被滿足：
substantially all of the investment decision makers are employed by the new or acquiring firm (e.g., research department staff, portfolio managers, and other relevant staff) ：投資決策的制定者基本被繼續(xù)雇傭
the decision-making process remains substantially intact and independent within the new or acquiring firm：決策的流程基本上保持原來的樣子
the new or acquiring firm has records that document and support the performance：新公司和并購公司要有業(yè)績的記錄和歸檔做支持
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