Glossario
Glossario
E' proprio della natura del business accorciare i nomi e i titoli e renderli acronimi. Questo comporta la nascita di un numero sempre crescente di termini che potrebbero lasciare spaesato il lettore. E' solito nel nostro mondo internazionale usare termini anglosassoni nella lingua originale.
Questa pagina offre qualche definizione per facilitare la lettura.
- ACI
- AMA
- AML
- Audit related services
- BRIC
- CAS
- CEE
- ELV
- EMA
- ENR
- Enterprise 2.0
- ERM
- Estate agent/realtor
- EU-ETS
- Euro I
- Euro IV exhaust emission standards
- Euro V
- EVM project management software
- FMCG
- Four dimensions of business change, the
- FSA
- GAPP
- GCC
- GTMS
- GTPS
- HAZMAT legislation
- IASB
- ICAAP
- IFIs
- IFRS
- IFSB
- Interpreter®
- IRR
- KPMG ENR Tax Masterclass training program
- KPMG Financial Services Global Client Program
- KPMG IFRG
- MNOs
- OECD
- OEMs
- PFIs
- PPPs
- Prospective reporting
- REACH
- RoHS
- RWCR
- SEC
- TaxCube
- US Basel II
- WEEE
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
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 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
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.
Legislative regime that came into effect in 1992.
Euro IV exhaust emission standards
EU legislation.
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.
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 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.
Mobile network operators
Organisation for Economic Co-operation and Development
Original equipment manufacturer(s)
Private finance initiatives
Public private partnership
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
Known as Basel IA
Waste Electrical and Electronic Directive