ISO/TS 55010:2024

Soveltamisala

This document gives guidance on the alignment between financial and non-financial asset management functions, to improve internal controls as part of an organization’s management system. This document is applicable to all types of assets and by all types and sizes of organizations.

Sisällysluettelo

Foreword
Introduction
1 Scope
2 Normative references
3 Terms and definitions
4 Why alignment between financial and non-financial functions is important

4.1 General
4.2 Benefits of alignment

5 Enablers for alignment

5.1 General
5.2 Processes, leadership and governance
5.3 Policy, strategy, data and information
5.4 Non-financial functions in asset management
5.5 Terminology for financial and non-financial alignment

6 How to achieve system alignment

6.1 General
6.2 Information systems
6.3 Data management

7 How to achieve asset-register-related alignment

7.1 General
7.2 Financial asset registers
7.3 Non-financial asset registers
7.4 Asset register alignment

8 Financial planning and reporting for asset management

8.1 General
8.2 Capital investment planning
8.3 Long-term financial planning
8.4 Budgeting
8.5 Financial reporting in asset management

9 Performance management

9.1 General
9.2 Performance measurement
9.3 Performance reporting

Annex A Guidance on capital investment planning (informative)
Annex B Guidance on long-term financial planning (informative)
Annex C External financial reporting standards and principles (informative)
Annex D Financial accounting functions for financial reporting (informative)
Annex E Asset life cycle activities (informative)
Annex F Implementation example — Aligning asset management functions (informative)
Annex G Cost input to pricing for product or service (informative)
Annex H Asset mapping table — Aligning asset management and financial reporting approaches (informative)
Annex I Alignment of asset registers (informative)
Annex J IFRS and US GAAP — Differences in accounting requirements in different countries (informative)

Bibliography

Näytä kaikki

Foreword
Introduction
1 Scope
2 Normative references
3 Terms and definitions
4 Why alignment between financial and non-financial functions is important

4.1 General
4.2 Benefits of alignment

5 Enablers for alignment

5.1 General
5.2 Processes, leadership and governance
5.3 Policy, strategy, data and information
5.4 Non-financial functions in asset management
5.5 Terminology for financial and non-financial alignment

6 How to achieve system alignment

6.1 General
6.2 Information systems
6.3 Data management

7 How to achieve asset-register-related alignment

7.1 General
7.2 Financial asset registers
7.3 Non-financial asset registers
7.4 Asset register alignment

8 Financial planning and reporting for asset management

8.1 General
8.2 Capital investment planning
8.3 Long-term financial planning
8.4 Budgeting
8.5 Financial reporting in asset management

9 Performance management

9.1 General
9.2 Performance measurement
9.3 Performance reporting

Annex A Guidance on capital investment planning (informative)
Annex B Guidance on long-term financial planning (informative)
Annex C External financial reporting standards and principles (informative)
Annex D Financial accounting functions for financial reporting (informative)
Annex E Asset life cycle activities (informative)
Annex F Implementation example — Aligning asset management functions (informative)
Annex G Cost input to pricing for product or service (informative)
Annex H Asset mapping table — Aligning asset management and financial reporting approaches (informative)
Annex I Alignment of asset registers (informative)
Annex J IFRS and US GAAP — Differences in accounting requirements in different countries (informative)

Bibliography

Tuoteryhmä(t)

03.100.01 Company organization and management in general »

Sidokset

Velvoittavat viittaukset

ISO 55000 Asset management — Overview, principles and vocabulary

Tekninen komitea

ISO/TC 251 Asset management »

Vahvistuspäivä

08.07.2024

Julkaisupäivä

08.07.2024

Painos

2024

Sivumäärä

58

Julkaisun kieli

englanti