ESMA has defined guidelines for Advanced Performance Measures (APMs) used by Santander, which utilizes IFRS in its consolidated financial statements.
1 report, 1 independent
Updated Aug 10
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What happened
ESMA has defined guidelines for Advanced Performance Measures (APMs) used by Santander, which utilizes IFRS in its consolidated financial statements.
Who's involved
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The entities involved
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European Securities and Markets Authority
agency of the European Union
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Santander Group
Spanish multinational company
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International Financial Reporting Standards
Accounting standard issued by the IFRS Foundation