Ordliste

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.

EU legislation.

Legislative regime to come into effect in 2008.

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

Fast moving consumer goods.

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.

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.

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.