FRS 104 and Institutional Money Market Funds Association: Difference between pages

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imported>Doug Williamson
(Added additional information about intent of Reporting Standard and effective date.)
 
imported>Doug Williamson
(Expand to name the IMMFA expressly within the page.)
 
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''UK and Irish accounting.''
(IMMFA).  


Financial Reporting Standard 104, 'Interim Financial Reporting'.
The trade association representing AAA-rated constant net asset value (CNAV) money market funds domiciled in Europe.


FRS 104, in itself, does not require an entity to prepare interim financial reports.  It is intended for use by entities that prepare annual financial statements in accordance with FRS 102 but can also be applied by entities that prepare annual financial statements in accordance with FRS 101.
The IMMFA's members currently have funds domiciled in Dublin, Luxembourg and the Channel Islands.  




Effect for periods beginning on or after 1 January 2015.
== See also ==
 
* [[AAA]]
 
* [[Money market]]
==See also==
* [[Constant net asset value]]
* [[FRS 100]]
* [[European Money Markets Institute]]
* [[FRS 101]]
* [[Money market fund reform: a light at the end of the tunnel?]]
* [[FRS 102]]
* [[FRS 103]]
* [[FRS 105]]

Revision as of 16:45, 11 November 2017

(IMMFA).

The trade association representing AAA-rated constant net asset value (CNAV) money market funds domiciled in Europe.

The IMMFA's members currently have funds domiciled in Dublin, Luxembourg and the Channel Islands.


See also