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.

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This document gives guidelines for the application of an asset management system, in accordance with the requirements of ISO 55001. This document can be applied to all types of assets and by all types and sizes of organizations. NOTE 1 This document is intended to be used for managing physical assets in particular, but it can also be applied to other asset types. NOTE 2 This document does not provide financial, accounting or technical guidance for managing specific asset types, however, in Annex F information is provided on the relationship between the financial and non-financial asset management functions. NOTE 3 For the purposes of ISO 55000, ISO 55001 and this document, the term "asset management system" is used to refer to a management system for asset management.

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ISO 55001:2014 specifies requirements for an asset management system within the context of the organization. ISO 55001:2014 can be applied to all types of assets and by all types and sizes of organizations.

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ISO 55000:2014 provides an overview of asset management, its principles and terminology, and the expected benefits from adopting asset management. ISO 55000:2014 can be applied to all types of assets and by all types and sizes of organizations.

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ISO 55002:2014 provides guidance for the application of an asset management system, in accordance with the requirements of ISO 55001. ISO 55002:2014 can be applied to all types of assets and by all types and sizes of organizations.

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