XP ISO/TS 55010

XP ISO/TS 55010

September 2024
Standard Current

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

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.

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Main informations

Collections

National standards and national normative documents

Thematics

Développement durable et RSE, Sécurité, QSE, Management et performance

Publication date

September 2024

Number of pages

70 p.

Reference

XP ISO/TS 55010

ICS Codes

03.100.01   Company organization and management in general
03.100.70   Management systems

Classification index

X50-223

Print number

1

International kinship

ISO/TS 55010:2024
Sumary
Asset management - Guidance on the alignment of financial and non-financial functions in asset management

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.

Replaced standards (1)
XP ISO/TS 55010
February 2020
Standard Cancelled
Asset management - Guidance on the alignment of financial and non-financial functions in asset management

This document gives guidelines for the alignment between financial and non-financial asset management functions, in order to improve internal control as part of an organization's management system. Alignment of these functions will enable the realization of value derived from the implementation of asset management detailed within ISO 55000, ISO 55001 and ISO 55002, particularly ISO 55002:2018, Annex F. The guidance in this document is consistent with the requirements of ISO 55001 for an asset management system but does not add new requirements to ISO 55001 or provide interpretations of the requirements of ISO 55001. For an example of an organization aligning its asset management functions, see Annex F.

Table of contents
  • 1 Domaine d'application
  • 2 Références normatives
  • 3 Termes et définitions
  • 4 Raisons pour lesquelles un alignement entre les fonctions financières et non financières est important
  • 5 Facteurs déterminants pour l'alignement
  • 6 Comment réaliser l'alignement du système
  • 7 Comment procéder à l'alignement relatif au registre d'actifs
  • 8 Planification et reporting financiers pour la gestion d'actifs
  • 9 Management de la performance
  • Annexe A Recommandations relatives à la planification des investissements en capital
  • Annexe B Recommandations relatives à la planification financière à long terme
  • Annexe C Normes et principes de reporting financier externe
  • Annexe D Fonctions de comptabilité financière pour le reporting financier
  • Annexe E Activités du cycle de vie des actifs
  • Annexe F Exemple de mise en oeuvre - Alignement des fonctions de gestion d'actifs
  • Annexe G Coûts pris en compte dans l'établissement du prix d'un produit ou d'un service
  • Annexe H Tableau de cartographie des actifs - Alignement des approches de la gestion d'actifs et du reporting financier
  • Annexe I Alignement des registres d'actifs
  • Annexe J IFRS et PCGR des États-Unis - Différences dans les exigences comptables selon les pays
  • Bibliographie
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