Accounting of foreign branch expenses in the head office account (UK Ltd)

[Aurelia]

Anyone know if office furniture of foreign branch which are classified as expense in the branch books (according to foreign accounting standards) should be classified in the UK accounts as assets?

Should I use UK GAAP when I am assessing the foreign branch profits/loss ? So the profits/loss of foreign branch which is shown in the UK accounts can be different from the profits/loss of foreign branch that is reported in the foreign branch books?

 

[Aurelia]

I would be very appreciate for any advise