Change in depreciation

Good day,

our parent company decided to replace fully depreciated notebooks as part of a "project". All other PCs and NTB that were not included might also be replaced and this is were we run into a little contradiction, because we have set that 40,000 CZK goes directly into expense, but our parent company would very much like to include only the PC’s and NTB that are part of the project in assets. From the perspective of Czech standards it's nonsense, either all from 1.1. I will be in assets or all in expenses I cannot include one PC in assets and another (just because it’s not in the project) in expenses.

I believe that something like this is not allowed under IFRS or am I wrong? The only option I can think of is to recorded one set as “investment whole” (investièní celek) under the title NTB and the other, under the title of PC, as expense, but not item per item what is the parent wants. Do you know where

I need some supporting argument, from which could be seen that even from the perspective of IFRS I can not throw items around as I want ...

Thank you