BSI PD ISO/TS 55010:2024

$198.66

Asset management. Guidance on the alignment of financial and non-financial functions in asset management

Published By	Publication Date	Number of Pages
BSI	2024	70

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Categories: 03.100.01 - Company organization and management in general, BSI

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PDF Catalog

PDF Pages	PDF Title
2	undefined
7	Foreword
8	Introduction
11	1 Scope 2 Normative references 3 Terms and definitions
14	4 Why alignment between financial and non-financial functions is important 4.1 General
16	4.2 Benefits of alignment
17	5 Enablers for alignment 5.1 General 5.2 Processes, leadership and governance 5.2.1 Processes 5.2.2 Leadership
18	5.2.3 Governance 5.3 Policy, strategy, data and information 5.3.1 Asset management policy support 5.3.2 Strategic asset management plan support 5.3.3 Data and information
19	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
20	6.2 Information systems 6.3 Data management
21	7 How to achieve asset-register-related alignment 7.1 General 7.2 Financial asset registers 7.3 Non-financial asset registers
22	7.4 Asset register alignment 8 Financial planning and reporting for asset management 8.1 General
23	8.2 Capital investment planning
24	8.3 Long-term financial planning 8.4 Budgeting
25	8.5 Financial reporting in asset management
26	9 Performance management 9.1 General 9.2 Performance measurement
27	9.3 Performance reporting
28	Annex A (informative) Guidance on capital investment planning
29	Annex B (informative) Guidance on long-term financial planning
33	Annex C (informative) External financial reporting standards and principles
36	Annex D (informative) Financial accounting functions for financial reporting
42	Annex E (informative) Asset life cycle activities
48	Annex F (informative) Implementation example — Aligning asset management functions
52	Annex G (informative) Cost input to pricing for product or service
53	Annex H (informative) Asset mapping table — Aligning asset management and financial reporting approaches
57	Annex I (informative) Alignment of asset registers
65	Annex J (informative) IFRS and US GAAP — Differences in accounting requirements in different countries
67	Bibliography