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A), 271 FASB. see Financial Accounting Standards Board fees 243 GIPS Guidance Statement on the Use of Supplemental Information, 238, 280 GIPS Handbook.Investment Performance Standards (GIPS®) on a firm-wide basis for the period July 1, 2016 through June 30, 2018 and designed its policies and procedures to Norges Bank Investment Management claims compliance with the Global Investment Performance Standards (GIPS®). This report is prepared and presented in As of December 31, 2018, 1,711 firms and asset owners claimed compliance with the current GIPS standards, a four percent increase since the prior year-end.6 Archived editions of the GIPS® standards, predecessor standards, and other authoritative guidance are prior versions that were effective in prior periods