In Release 4.0A there is a new function for intercompany asset transfer that enables you to post completely from the sending company code. The system automatically posts the acquisition in the receiving company code, and creates the new asset (if one is needed).
Please note, however, that this function is only available for transfers within a single client. Transfers between clients or systems must be posted in two steps (retirement and acquisition).
R/3 library FI-AA: Business Transactions (Assets General) -> Intercompany Asset Transfers