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The 2020 GIPS standards introduce three separate frameworks for (1) Firms, (2) Asset Owners and (3) Verifiers, and enhance the performance reporting The GIPS standards are the recognized standard for calculating and presenting investment per- formance around the world. Compliance with the GIPS standards has 1 Introduction Objectives of the GIPS Standards The Global Investment Performance Standards (GIPS) were created and funded by CFA Institute (formerly the In 2010, the third edition of GIPS was produced. 4. Why is GIPS needed? GIPS fulfill the following needs: • Standardizing investment performance The popularity and worldwide adoption of the Global Investment. Performance Standards (GIPS®)1 by investment management firms is largely due to demand byGIPS Handbook. 1 introduction objectives of the GiPS Standards. The Global Investment Performance Standards (GIPS) were created and funded by CFA Institute. GIPS Standards Newsletter, CFA Institute, February 2019, gipsstandards.org/news/Documents/february2019.pdf. 7 Ibid. 8 Brenda Di Leo and Rich Doyle,