IFRS 16 and Institutional Money Market Funds Association: Difference between pages

Revision as of 14:40, 14 May 2014

(IMMFA).

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

Its members currently have funds domiciled in Dublin, Luxembourg and the Channel Islands.

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-International Financial Reporting Standard 16, dealing with leases.
+(IMMFA).
-IFRS 16 is effective from 1 January 2019. In broad terms, it requires all lease liabilities to be accounted for 'on balance sheet', removing the former distinction between operating leases and finance leases.
+The trade association representing AAA-rated constant net asset value (CNAV) money market funds domiciled in Europe.
+Its members currently have funds domiciled in Dublin, Luxembourg and the Channel Islands.
-Issued by the International Accounting Standards Board.
+== See also ==
-==See also==
+* [[AAA]]
-*[[International Accounting Standards Board]]
+* [[Money market]]
-*[[Lease]]
+* [[Constant net asset value]]
-*[[IAS 17]]