Glossario

Glossario

E' proprio della natura del business accorciare i nomi e i titoli e renderli acronomi. 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

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.

AMA

Advanced measurement approach

AML

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.

BRIC

Brazil, Russia, India and China

CAS

Capital Adequacy Standard

CEE

Central and Eastern Europe

ELV

End of Life Vehicles Directive. EU legislation.

EMA

Europe, Middle East and Africa region

ENR

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.

ERM

Enterprise Risk Management frameworks

Estate agent/realtor

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

EU-ETS

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.

FMCG

Fast moving consumer goods

Four dimensions of business change, the

People, processes, technology and risk/control

FSA

U.K. Financial Services Authority

GAPP

Global Assignment Policies and Practices

GCC

Gulf Co-operation Council

GTMS

Global Tax Management System. A KPMG proprietary system.

GTPS

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.

IASB

International Accounting Standards Board

ICAAP

Internal Capital Adequacy Assessment Process

IFIs

Islamic financial institutions

IFRS

International Financial Reporting Standards

IFSB

Islamic Financial Services Board

Interpreter®

KPMG web-based transfer pricing platform.

IRR

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 IFRG

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

MNOs

Mobile network operators

OECD

Organisation for Economic Co-operation and Development

OEMs

Original equipment manufacturer(s)

PFIs

Private finance initiatives

PPPs

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.

REACH

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.

RoHS

Restriction of Hazardous Substances Directive

RWCR

Risk-weighted capital ratio

SEC

US Securities and Exchange Commission

TaxCube

KPMG proprietary software

US Basel II

Known as Basel IA

WEEE

Waste Electrical and Electronic Directive