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Branschen kryllar av akronymer. Men vad står de för egentligen?
Illustration: Getty Images
Yrkesvardag

2022.08.22

Akronymer i branschen A-Ö

Alla som jobbar med revision, redovisning, skatt, lön och rådgivning råkar ut för dem. Akronymerna i branschen. Men vad står de för egentligen? Balans reder ut, från A till Ö.

text:

Charlotta Marténg

AAPG – Audit and Assurance Policy Group

ABL – Aktiebolagslagen

ACE – Accounting Europe

AML – Anti Money Laundering

ARC – Accounting Regulatory Committee

ARGA – Auditing, Reporting and Governance Authority

BFL – Bokföringslagen

BFN – Bokföringsnämnden

BFNAR – Bokföringsnämndens allmänna råd

BV – Bolagsverket

CAG – Consultative Advisory Group

CEAOB – Committee of European Auditing Oversight Board

CGPG – Corporate Governace Policy Group

CSDD – Corporate Sustainability Due Dilligence

CSR – Corporate Social Responsibility

CSRD – Corporate Sustainability Reporting Directive

CUSP – Complexity, Understandability, Scalability, Proportionality

DP – Discussion Paper

DR – Disclosure requirement

EBA – European Banking Authority

EBM – Ekobrottsmyndigheten

EcoDa – European Confederation of Directors Association

ED – Exposure Draft

EFRAG – European Financial Reporting Advisory

EFRAG FRB – EFRAG Financial Reporting Board

EFRAG SRB – EFRAG Sustainability Reporting Board

ESAP – European Single Access Point

ESEF – European Single Electronic Format

ESG –Environmental Social and Governance

ESMA – European Security and Markets Authority

ESRS – European Sustainability Reporting Standards

FI – Finansinspektionen

Fipo – Finanspolisen

FRC – Financial reporting Council (UK)

FSA – Financial Services Authority (i Sverige FI)

GDPR – General Data Protection Regulation

GRI – Global Reporting initiative

HRDD – Human Rights Due Diligence

IAASB – International Auditing and Assurance Board

IAESB – International Accounting Education Standard Board

IASB – International Accounting Standards Board

IESBA – International Ethics Standards Board for Accountants

IFAC – International Federation of Accountants

IFIAR – International Forum of Independent Audit Regulators

IFRIC – International Financial Reporting Interpretations Committee

IFRS – International Financial Reporting Standards

IL – Inkomstskattelag

IOSCO – International Organization of Securities Commissions

IPSASB – International Public Sector Accounting Standard Board

IR – Integrated reporting

IRO – Impacts, Risks and Opportunities

ISA – International Standard on Auditing

ISRE – International Standard on Review Engagements

ISRS – International Standard on Related Services

ISSB – International Sustainability Standards Board

ISQM – International Standard on Quality Management

LCE – Less Complex Entities

MiFID – Markets in Financial Instruments Directive

ML – Mervärdesskattelag

NIFRIC – “Not-an-IFRIC” (agenda decisions)

NRF – Nordiska revisorsförbundet

NFRD – Non Financial Reporting Directive

RI – Revisorsinspektionen

SASB – Sustainability Accounting Standards Board

SEC – Securities and Exchange Commission (USA)

SKV – Skatteverket

SME – Small and Medium-Sized Enterprises

SMP – Small and Medium Practices

TCFD – Task Force on Climate Related Financial Disclosures

TEG – Technical expert group

TNFD – Task Force on Nature Related Financial Disclosures

TVV – Tillväxtverket

VRF – Value reporting Foundation

WEF – World Economic Forum

XBRL – eXtensible Business Reporting Language

i-XBRL – Inline XBRL

ÅRL – Årsredovisningslagen

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