IEC 62775, which is a Technical Specification, shows how the IEC dependability suite of standards, systems engineering and the IFRS and IAS standards can support the requirements of asset management, as described by the ISO 5500x suite of standards. This Technical Specification therefore provides • a brief introduction to asset management and the requirements for an AMS, • a description of the benefits from the use of an established and common set of AMS processes and procedures, tools and techniques to manage assets, and • a description of the relationships between the AMS and the tools and techniques, processes and procedures of – ISO/IEC/IEEE 15288:2015, Systems and software engineering – System lifecycle processes, – IEC dependability standards in particular IEC 60300-3-15, and – relevant IFRS and supporting IAS standards. This Technical Specification is intended for • asset managers who wish to identify and implement technical and financial processes within an AMS, using dependability techniques and IFRS and IAS standards respectively, and • systems and dependability engineers who need to apply their technical processes and techniques within an AMS.