Slovník pojmů

Slovník pojmů


KPMG established the Audit Committee Institute (ACI) to help audit committee members keep pace with business issues relating to governance, audit, accounting and financial reporting. Since its inception in 1999, KPMG member firms have launched ACIs in 20 countries.


Advanced measurement approach


Anti-money laundering

Audit related services

Services designed to help clients address specific issues which may relate to major regulatory or reporting changes or to the need for special skills on accounting matters.


Brazil, Russia, India and China


Capital Adequacy Standard


Central and Eastern Europe


End of Life Vehicles Directive. EU legislation.


Europe, Middle East and Africa region


Energy & Natural Resources. The ENR sector includes oil and gas, power and utilities, mining and forestry industries.

Enterprise 2.0

Enterprise social software (E2.0). The use of an entire suite of emergent technologies — wikis, blogs, tagging, and social networking tools — both inside companies and between companies and the outside world.


Enterprise Risk Management frameworks


Environmental, social and governance (ESG) is a term used to represent an organization's corporate financial interests that focus mainly on sustainable and ethical impacts.

Estate agent/realtor

U.K. usage: estate agent; US usage: realtor. Professionals dealing with the valuation and sale of property.


EU Emissions Trading Scheme. Launched in January 2005 with mandatory GHG (green house gas) emission controls for industrial activities from 1 January 2005. Currently focusing on activities including the production and the manufacture of ferrous metals, pulp and paper, the scope of the scheme is expected to be widened to include other GHG emissions and industrial activities from January 2008.

Euro I

Legislative regime that came into effect in 1992.

Euro IV exhaust emission standards

EU legislation.

Euro V

Legislative regime to come into effect in 2008.

EVM project management software

Earned value management project management software. Software that evaluates contractor management.


Fast moving consumer goods

Four dimensions of business change, the

People, processes, technology and risk/control


U.K. Financial Services Authority


Global Assignment Policies and Practices


Gulf Co-operation Council


Global Tax Management System. A KPMG proprietary system.


KPMG Global Transfer Pricing Services practice. A network of KPMG professionals based in KPMG member firms providing transfer pricing services.

HAZMAT legislation

Legislation regarding the regulation of hazardous materials.


International Accounting Standards Board


Internal Capital Adequacy Assessment Process


Islamic financial institutions


International Financial Reporting Standards


Islamic Financial Services Board


KPMG web-based transfer pricing platform.


Integrated regulatory reporting

KPMG Clara

Smart audit platform, designed to facilitate more seamless and transparent interactions between you and your engagement team. This secure platform offers a centralized portal that serves as a single source for the exchange of important information.

KPMG Discovery

KPMG CZ (MC) developer tool for design and insight. The tool and the methodology behind is designed to put the customer in the center of transformation, allow deepdive into architecture and ongoing management of change in order to get everyone of the same page. And keep them there. Saving up to 60 % of cost and time for analysis and change requests.

KPMG ENR Tax Masterclass training program

The Masterclass training program is a cooperative approach to learning. Built around case study workgroups, over the course of two days, the workgroups and the client work together discussing client issues, brainstorming possible solutions, and cultivating a client/KPMG network.

KPMG Financial Services Global Client Program

Through the Global Client Program Financial Services coordinates global service delivery, to clients aligning their line of business, functions and regional needs.


KPMG International Financial Reporting Group. A single independent unit based in the U.K. providing international financial reporting services.

KPMG Lighthouse

Center of Excellence for Data, Analytics, and AI, combines the latest technologies and capabilities alongside our deep-rooted domain expertise to accelerate innovation and drive speed and relevance to our client’s businesses.


Mobile network operators


Organisation for Economic Co-operation and Development


Original equipment manufacturer(s)


Private finance initiatives


Alliance partner with no-code/low-code app development & automation platform, that lets you visually create robust digital business apps and offers building blocks and features like data, workflows, documents, e-signatures, data processing and reports in one box.


Public private partnership

Prospective reporting

Where permitted, assisting clients with the preparation, due diligence or attestation required as part of a process to obtain financing.


Registration, Evaluation and Authorization of Chemicals. European Union (EU) directive which came into effect on June 1, 2007 and requires chemical manufacturers and importers in the EU to prove the safety of their products.


Restriction of Hazardous Substances Directive


Risk-weighted capital ratio


US Securities and Exchange Commission


KPMG proprietary software

US Basel II

Known as Basel IA


Waste Electrical and Electronic Directive

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