ISO/TS 55010:2024

Soveltamisala

Tässä asiakirjassa annetaan ohjeita omaisuudenhallinnan taloudellisten ja ei-taloudellisten toimintojen yhdenmukaistamiseen, jotta sisäistä valvontaa voidaan parantaa osana organisaation johtamisjärjestelmää.
Standardia voidaan soveltaa kaikentyyppiseen omaisuuteen kaikentyyppisissä ja -kokoisissa organisaatioissa.

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