{"id":18079,"date":"2026-06-23T12:40:11","date_gmt":"2026-06-23T11:40:11","guid":{"rendered":"https:\/\/sharecontrol.io\/produkter\/ifrs-16-system\/registrering-og-klassificering-af-leasingaftaler-i-sharecontrol-ifrs-16\/"},"modified":"2026-10-02T13:13:24","modified_gmt":"2026-10-02T12:13:24","slug":"registrering-og-klassificering-af-leasingaftaler","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/registrering-og-klassificering-af-leasingaftaler\/","title":{"rendered":"Registrering og klassificering af leasingaftaler i ShareControl IFRS 16"},"content":{"rendered":"<div class=\"gb-container gb-container-67f42e29\">\n<div class=\"gb-container gb-container-a1375558\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-c9696af6\">\n<div class=\"gb-grid-column gb-grid-column-43004a2e\"><div class=\"gb-container gb-container-43004a2e\">\n\n<p class=\"gb-headline gb-headline-db0c3612 gb-headline-text\">ShareControl IFRS 16 funktion<\/p>\n\n\n\n<h1 id=\"registrering-og-klassificering-af-leasingaftaler-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">Registrering og klassificering af leasingaftaler i ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">F\u00f8r en leasingaftale kan beregnes efter IFRS 16, skal virksomheden vurdere, om kontrakten indeholder en leasingaftale, og om nogen af undtagelserne fra indregning finder anvendelse. ShareControl IFRS 16 g\u00f8r det lettere at registrere nye aftaler, dokumentere grundlaget for vurderingen og opbygge \u00e9n s\u00f8gbar leasingportef\u00f8lje. <\/p>\n\n\n<div class=\"gb-container gb-container-203c3c1e\">\n<div class=\"gb-container gb-container-08123b43\">\n\n<div class=\"wp-block-uagb-modal uagb-block-0f8cb7dc uagb-modal-wrapper\" data-escpress=\"disable\" data-overlayclick=\"disable\"><div class=\"uagb-spectra-button-wrapper wp-block-button\"><a class=\"uagb-modal-button-link wp-block-button__link uagb-modal-trigger\" href=\"#\" onclick=\"return false;\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"uagb-modal-content-wrapper\"><span class=\"uagb-inline-editing\">Book en gennemgang<\/span><\/span><\/a><\/div><div class=\"uagb-effect-default uagb-modal-popup uagb-block-0f8cb7dc uagb-modal-type-undefined\"><div class=\"uagb-modal-popup-wrap\"><div class=\"uagb-modal-popup-content\">\n<div class=\"wp-block-uagb-info-box uagb-block-1a63a853 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Book en gennemgang af ShareControl her!<\/h3><\/div><p class=\"uagb-ifb-desc\">Vi hj\u00e6lper dig med at finde de rigtige integrationer til din virksomhed. Book et m\u00f8de med os, og vi gennemg\u00e5r, hvordan ShareControl passer ind i din Microsoft 365-infrastruktur, og hvilke tredjepartsintegrationer der er relevante for dig. <\/p><\/div><\/div>\n\n\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script><script>hbspt.forms.create({\n    portalId: \"25744173\",\n    formId: \"1a5f52b7-e00d-482c-95a8-fe5ede7a9c31\"\n  });\n<\/script>\n<\/div><button class=\"uagb-modal-popup-close\" aria-label=\"Close Modal\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg><\/button><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-ad893ad6\">\n<div class=\"gb-button-wrapper gb-button-wrapper-ee05e61d\">\n\n<a class=\"gb-button gb-button-98e62174\" href=\"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/\"><span class=\"gb-button-text\">Se IFRS 16-systemet<\/span><span class=\"gb-icon\"><svg viewBox=\"0 0 16 16\" class=\"bi bi-arrow-right-short\" fill=\"currentColor\" height=\"16\" width=\"16\">   <path d=\"M4 8a.5.5 0 0 1 .5-.5h5.793L8.146 5.354a.5.5 0 1 1 .708-.708l3 3a.5.5 0 0 1 0 .708l-3 3a.5.5 0 0 1-.708-.708L10.293 8.5H4.5A.5.5 0 0 1 4 8z\" fill-rule=\"evenodd\"><\/path> <\/svg><\/span><\/a>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-29737b92\"><div class=\"gb-container gb-container-29737b92\"><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-14d99f8a\">\n<div class=\"gb-container gb-container-703dc0c4\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-ba03fd8f\">\n<div class=\"gb-grid-column gb-grid-column-36292d8b\"><div class=\"gb-container gb-container-36292d8b\">\n\n<p class=\"gb-headline gb-headline-c6e0554b gb-headline-text\">F\u00f8r beregningen<\/p>\n\n\n\n<h2 id=\"foerste-skridt-er-at-vurdere-om-kontrakten-indeholder-en-leasingaftale\" class=\"gb-headline gb-headline-4d51b614 gb-headline-text\">F\u00f8rste skridt er at vurdere, om kontrakten indeholder en leasingaftale<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 16-processen starter med en vurdering af, om kontrakten giver ret til at styre brugen af et identificeret aktiv i en periode mod vederlag. Vurderingen omfatter blandt andet, om der foreligger et identificeret aktiv, om virksomheden har ret til at opn\u00e5 stort set alle de \u00f8konomiske fordele ved brugen, og om virksomheden har ret til at styre brugen af aktivet. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-d5bd02ba\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Identifikation af leasingaftaler ud fra IFRS 16-kriterierne<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-029c66ae\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Vurdering af identificeret aktiv<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-467f6132\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Vurdering af retten til at styre brugen<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-816d9a53\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Vurdering af, om aftalen er omfattet af IFRS 16, og om undtagelserne for kortfristede leasingaftaler eller aktiver af lav v\u00e6rdi kan anvendes<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-90190ec5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Dokumenteret vurderingsgrundlag p\u00e5 hver aftale<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-ab1a19c7\"><div class=\"gb-container gb-container-ab1a19c7\">\n\t\t\t\t\t<div\n\t\t\t\t\t\tclass=\"wp-block-uagb-image-gallery uagb-block-9d6f17f8     \"\n\t\t\t\t\t\tstyle=\"\"\n\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery spectra-image-gallery__layout--grid spectra-image-gallery__layout--grid-col-1 spectra-image-gallery__layout--grid-col-tab-3 spectra-image-gallery__layout--grid-col-mob-2\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-wrapper\" data-spectra-gallery-image-id=\"18032\" tabindex=\"0\">\n\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media spectra-image-gallery__media--grid\">\n\t\t\t\t<picture>\n\t\t\t\t\t<source media=\"(min-width: 1024px)\" srcset=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Vurdering-av-om-avtalen-omfattes-av-IFRS-16-og-om-unntak-for-kortsiktige-leieavtaler-eller-eiendeler-med-lav-verdi-kan-benyttes-ShareControl-IFRS-16.webp\">\n\t\t\t\t\t<source media=\"(min-width: 768px)\" srcset=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Vurdering-av-om-avtalen-omfattes-av-IFRS-16-og-om-unntak-for-kortsiktige-leieavtaler-eller-eiendeler-med-lav-verdi-kan-benyttes-ShareControl-IFRS-16.webp\">\n\t\t\t\t\t<img decoding=\"async\" class=\"spectra-image-gallery__media-thumbnail spectra-image-gallery__media-thumbnail--grid\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Vurdering-av-om-avtalen-omfattes-av-IFRS-16-og-om-unntak-for-kortsiktige-leieavtaler-eller-eiendeler-med-lav-verdi-kan-benyttes-ShareControl-IFRS-16-300x300.webp\" alt=\"Vurdering af, om aftalen er omfattet af IFRS 16, og om undtagelserne for kortfristede leasingaftaler eller aktiver af lav v\u00e6rdi kan anvendes \u2013 ShareControl IFRS 16\" loading=\"lazy\" \/>\n\t\t\t\t<\/picture>\n\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-blurrer\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-caption-wrapper spectra-image-gallery__media-thumbnail-caption-wrapper--bar-inside\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-caption spectra-image-gallery__media-thumbnail-caption--bar-inside\">\n\t\t\t\t\tVurdering af, om aftalen er omfattet af IFRS 16, og om undtagelserne for kortfristede leasingaftaler eller aktiver af lav v\u00e6rdi kan anvendes \u2013 ShareControl IFRS 16\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class='spectra-image-gallery__control-lightbox' tabindex='0'>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper spectra-image-gallery__control-lightbox--main\" dir=\"\">\n\t\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t<img class=\"swiper-lazy\" data-src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Vurdering-av-om-avtalen-omfattes-av-IFRS-16-og-om-unntak-for-kortsiktige-leieavtaler-eller-eiendeler-med-lav-verdi-kan-benyttes-ShareControl-IFRS-16.webp\" alt=\"Vurdering af, om aftalen er omfattet af IFRS 16, og om undtagelserne for kortfristede leasingaftaler eller aktiver af lav v\u00e6rdi kan anvendes \u2013 ShareControl IFRS 16\"\/>\n\t\t\t\t\t\t\t\t<div class=\"swiper-lazy-preloader swiper-lazy-preloader-white\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-button-next\"><\/div>\n\t\t\t\t\t<div class=\"swiper-button-prev\"><\/div>\n\t\t\t\t<\/div>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<button class='spectra-image-gallery__control-lightbox--close' aria-label=\"Close\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-ea237df0\">\n<div class=\"gb-container gb-container-c880378c\">\n<div class=\"gb-container gb-container-d2a0d3dc\">\n\n<p class=\"gb-headline gb-headline-4e243cc4 gb-headline-text\">Klassifisering<\/p>\n\n\n\n<h2 id=\"klassificer-aftalen-korrekt-fra-start\" class=\"gb-headline gb-headline-4fab2c58 gb-headline-text\">Klassific\u00e9r aftalen korrekt fra start<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Klassificeringen afg\u00f8r, om aftalen skal indregnes i balancen efter IFRS 16, eller om den kan behandles efter en undtagelse. ShareControl IFRS 16 giver en struktureret proces til at dokumentere vurderingen. <\/p>\n\n\n<div class=\"gb-container gb-container-22f80120\">\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Klassifisering<\/th><th class=\"has-text-align-left\" data-align=\"left\">Eksempel<\/th><th class=\"has-text-align-left\" data-align=\"left\">Regnskabsm\u00e6ssig behandling<\/th><\/tr><\/thead><tbody><tr><td>Almindelig IFRS 16-leasingaftale<\/td><td>Leasingaftale, der opfylder IFRS 16-kriterierne<\/td><td>Brugsretsaktiv og leasingforpligtelse indregnes i balancen<\/td><\/tr><tr><td>Kortfristet leasingaftale<\/td><td>Leasingperiode p\u00e5 12 m\u00e5neder eller derunder, uden k\u00f8bsoption<\/td><td>Kan v\u00e6re omfattet af undtagelsen for kortfristede leasingaftaler<\/td><\/tr><tr><td>Aktiv af lav v\u00e6rdi<\/td><td>Leasing af et underliggende aktiv af lav v\u00e6rdi<\/td><td>Kan v\u00e6re omfattet af undtagelsen for aktiver af lav v\u00e6rdi<\/td><\/tr><tr><td>Kontrakt, der ikke indeholder en leasingelement<\/td><td>Intet identificeret aktiv, eller kunden styrer ikke brugen<\/td><td>Regnskabsf\u00f8res ikke som en leasingaftale efter IFRS 16<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-8407f51b\">\n\n<p class=\"gb-headline gb-headline-51bdacb3 gb-headline-text\"><a href=\"https:\/\/sharecontrol.io\/ifrs-16\/diskonteringsrente-etter-ifrs-16\/#marginal-lanerente\"><span style=\"text-decoration: underline;\"><strong>L\u00e6s mere om de faktorer, der p\u00e5virker den marginale l\u00e5nerente \u2192<\/strong><\/span><\/a><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-f0bb2e0e\">\n<div class=\"gb-container gb-container-3a7dfc49\">\n<div class=\"gb-container gb-container-abaea47f\">\n\n<p class=\"gb-headline gb-headline-aeabe4e9 gb-headline-text\">Det siger vores kunder<\/p>\n\n\n\n<h2 id=\"derfor-kan-vores-kunder-lide-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-3a313f9e gb-headline-text\">Derfor kan vores kunder lide ShareControl IFRS 16<\/h2>\n\n\n<div class=\"gb-container gb-container-e8931214\">\n<div class=\"gb-container gb-container-f3ec8885\">\n\n<p class=\"gb-headline gb-headline-8914b6ca gb-headline-text\"><em><g id=\"gid_0\">Share Control<\/g> har hjulpet os med at importere aftaler til systeml\u00f8sningen, hvilket giver os fuld kontrol over alle lejekontrakter og vores forpligtelser. Ved at sikre en effektiv og klar h\u00e5ndtering af lejekontrakter kan vi nemt administrere og overholde <g id=\"gid_1\">IFRS 16-reglerne<\/g>. <\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Under implementeringen af IFRS 16 har vi f\u00e5et omfattende og v\u00e6rdifuld bistand fra Share Control. Gennem t\u00e6t samarbejde og grundig st\u00f8tte har vi sikret, at alle leasingaftaler er blevet korrekt og effektivt importeret i ShareControl IFRS 16-systemet. <\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-124e8af8 gb-headline-text\"><em><a href=\"https:\/\/www.linkedin.com\/in\/henrikdurr\/\" type=\"link\" id=\"https:\/\/www.linkedin.com\/in\/henrikdurr\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u2013 <strong>Henrik D\u00fcrr<\/strong>, Financial Controller<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Inin-gruppen<\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-83709aa6 gb-headline-text\"><span style=\"text-decoration: underline;\"><a href=\"https:\/\/sharecontrol.io\/da\/kundehistorier\/inin-group-as\/\"><strong>Se Inin Group Case <\/strong><\/a><a href=\"https:\/\/sharecontrol.io\/ifrs-16\/implementering-av-ifrs-16-for-borsnotering\/\"><strong>\u2192<\/strong><\/a><\/span><\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-bfcffd9f\">\n\n<p class=\"gb-headline gb-headline-30848293 gb-headline-text\"><em>Fexco har i samarbejde med Share Control f\u00e5et v\u00e6rdifuld bistand til at kortl\u00e6gge og importere de fleste leasingaftaler i systemet. Det har lagt grundlaget for overholdelse af IFRS 16 og sikrer selskabet en korrekt rapportering fremover.<br>Gennem implementeringen har vi f\u00e5et fremragende st\u00f8tte til systemops\u00e6tningen, som omfattede automatisk upload af et stort antal kontrakter og detaljerede sp\u00f8rgsm\u00e5l om IFRS 16. <\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><a href=\"https:\/\/www.linkedin.com\/in\/john-sheehy-a96256103\/?originalSubdomain=ie\" target=\"_blank\" rel=\"noreferrer noopener\"><em>\u2013 <strong>John Sheehy<\/strong>, <\/em>Group Financial Accountant<\/a><\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ef0acaff gb-headline-text\"><a type=\"link\" href=\"https:\/\/sharecontrol.io\/da\/kundehistorier\/fexco\/\" id=\"https:\/\/sharecontrol.io\/kundehistorier\/fexco\/\"><span style=\"text-decoration: underline;\"><strong>Se Fexco Case <span style=\"text-decoration: underline;\"><\/span><\/strong><\/span><\/a><strong><a href=\"https:\/\/sharecontrol.io\/ifrs-16\/implementering-av-ifrs-16-for-borsnotering\/\">\u2192<\/a><\/strong><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-af286f28\">\n<div class=\"gb-container gb-container-260cb892\">\n<div class=\"gb-container gb-container-aabe300d\">\n\n<p class=\"gb-headline gb-headline-bdece1e4 gb-headline-text\">S\u00e5dan fungerer det<\/p>\n\n\n\n<h2 id=\"saadan-fungerer-registrering-og-klassificering-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">S\u00e5dan fungerer registrering og klassificering i ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 samler aftaledata, vurderingsgrundlag, dokumentation og portef\u00f8ljeoverblik i \u00e9n struktureret proces. Det giver et bedre grundlag for beregning, rapportering og revision senere i IFRS 16-processen. <\/p>\n\n\n<div class=\"gb-container gb-container-6f267eb1\">\n<div class=\"gb-container gb-container-c6ac3ed6\">\n\n<p class=\"gb-headline gb-headline-aa3fb5a4 gb-headline-text\">1<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-6f648910 gb-headline-text\">Registr\u00e9r eller import\u00e9r leasingaftalen med de grundl\u00e6ggende aftaledata.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-e55fcbbc\">\n\n<p class=\"gb-headline gb-headline-37a4f62d gb-headline-text\">2<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-9c8843f1 gb-headline-text\">Vurd\u00e9r, om kontrakten indeholder en leasingaftale ud fra IFRS 16-kriterierne.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-90539668\">\n\n<p class=\"gb-headline gb-headline-75f2d817 gb-headline-text\">3<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-7f663478 gb-headline-text\">Klassific\u00e9r aftalen som omfattet, kortfristet, lav v\u00e6rdi eller uden for IFRS 16.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-9fd68ddd\">\n\n<p class=\"gb-headline gb-headline-6159841b gb-headline-text\">4<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-a011d975 gb-headline-text\">Gem vurderingsgrundlag, dokumentation og et unikt aftale-ID til den videre proces.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-200ef46d\">\n<div class=\"gb-container gb-container-c7f8688b\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-38fd45ff\">\n<div class=\"gb-grid-column gb-grid-column-d0ad0df7\"><div class=\"gb-container gb-container-d0ad0df7\">\n\n<p class=\"gb-headline gb-headline-8e5cfd2b gb-headline-text\">Import<\/p>\n\n\n\n<h2 id=\"importer-jeres-eksisterende-leasingportefoelje\" class=\"gb-headline gb-headline-3cbaf5a4 gb-headline-text\">Import\u00e9r jeres eksisterende leasingportef\u00f8lje<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mange virksomheder starter med en eksisterende portef\u00f8lje i Excel, et ERP-system eller rapporter fra leasingselskaber. ShareControl IFRS 16 g\u00f8r det lettere at flytte portef\u00f8ljen ind i en struktureret IFRS 16-proces. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-e2f31e07\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Import fra Excel<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-442db1f1\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Import fra andre systemer<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-522bda0b\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">L\u00f8bende import fra leasingselskaber<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-9eb7502c\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Kommentarer og dokumentation, for eksempel ved leasing af bilfl\u00e5de<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-22e1d6e8\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Standardiserede datafelter p\u00e5 tv\u00e6rs af aftaler<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-090203ab\"><div class=\"gb-container gb-container-090203ab\">\n\n<p class=\"gb-headline gb-headline-cba206fa gb-headline-text\">Microsoft 365<\/p>\n\n\n\n<h2 id=\"centralt-leasingarkiv-i-virksomhedens-eget-sharepoint\" class=\"gb-headline gb-headline-2fff56de gb-headline-text\">Centralt leasingarkiv i virksomhedens eget SharePoint<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 bruger Microsoft-milj\u00f8et som en del af arbejdsfladen. Det g\u00f8r det muligt at samle aftaledokumenter, vurderingsskabeloner og portef\u00f8ljedata i et kendt og kontrolleret milj\u00f8. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-422362b6\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Centralt arkiv i SharePoint<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-897a283e\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Standardiserede vurderingsskabeloner<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8b1186c5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Aftaledokumenter samlet \u00e9t sted<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-0f3d02d8\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Adgangsstyring i Microsoft-milj\u00f8et<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-922d2075\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Dokumentation klar til revision<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-825f0ca6\">\n<div class=\"gb-container gb-container-2f3bd04d\">\n<div class=\"gb-container gb-container-1f0bbed9\">\n\n<p class=\"gb-headline gb-headline-2ab2bfe9 gb-headline-text\">Portef\u00f8ljeoverblik<\/p>\n\n\n\n<h2 id=\"soegbar-og-filtrerbar-leasingportefoelje\" class=\"gb-headline gb-headline-a044a414 gb-headline-text\">S\u00f8gbar og filtrerbar leasingportef\u00f8lje<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e5r leasingaftalerne er registreret og klassificeret i ShareControl IFRS 16, f\u00e5r \u00f8konomiafdelingen \u00e9t samlet portef\u00f8ljeoverblik p\u00e5 tv\u00e6rs af selskaber og kategorier.<\/p>\n\n\n<div class=\"gb-container gb-container-864a6825\">\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Filter<\/th><th class=\"has-text-align-left\" data-align=\"left\">Eksempel<\/th><th class=\"has-text-align-left\" data-align=\"left\">Anvendelse<\/th><\/tr><\/thead><tbody><tr><td>Selskap<\/td><td>Juridisk enhed eller datterselskab<\/td><td>Rapportering og lokal opf\u00f8lgning<\/td><\/tr><tr><td>Klassifisering<\/td><td>Omfattet, kortfristet, lav v\u00e6rdi<\/td><td>Kontrol af IFRS 16-behandlingen<\/td><\/tr><tr><td>Kategori<\/td><td>Ejendomme, k\u00f8ret\u00f8jer, IT-udstyr<\/td><td>Portef\u00f8ljeanalyse og grundlag for noteoplysninger<\/td><\/tr><tr><td>Motpart<\/td><td>Leasingselskab eller leverand\u00f8r<\/td><td>Leverand\u00f8roverblik og dokumentation<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n\n<div class=\"gb-container gb-container-e9138b00\">\n\n<p class=\"wp-block-paragraph\"><em><strong>Hver leasingaftale f\u00e5r et automatisk genereret, unikt aftale-ID, som g\u00f8r aftalen sporbar gennem hele livscyklussen<\/strong>, fra registrering og klassificering til beregning, postering, rapportering og afslutning.<\/em><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-e301c69a\">\n<div class=\"gb-container gb-container-99a7e486\">\n<div class=\"gb-container gb-container-f6a0ed2f\">\n\n<p class=\"gb-headline gb-headline-c0bd4fd5 gb-headline-text\">Effekt<\/p>\n\n\n\n<h2 id=\"saadan-slaar-det-igennem-i-ifrs-16processen\" class=\"gb-headline gb-headline-de354ac6 gb-headline-text\">S\u00e5dan sl\u00e5r det igennem i IFRS 16-processen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En struktureret registrerings- og klassificeringsproces giver bedre datakvalitet, f\u00f8r beregningerne starter. Det reducerer manuelt arbejde og g\u00f8r resten af IFRS 16-processen mere sporbar. <\/p>\n\n\n<div class=\"gb-container gb-container-161442f5\">\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Effekt<\/th><th class=\"has-text-align-left\" data-align=\"left\">Hvad det betyder<\/th><\/tr><\/thead><tbody><tr><td>Tidsbesparelse<\/td><td>Tiden til onboarding af eksisterende leasingportef\u00f8ljer kan reduceres betydeligt sammenlignet med manuel registrering.<\/td><\/tr><tr><td>Konsistens<\/td><td>De samme datafelter og klassificeringsregler anvendes p\u00e5 tv\u00e6rs af alle leasingaftaler.<\/td><\/tr><tr><td>Sporbarhed<\/td><td>Vurderingsgrundlaget for omfattet, kortfristet og lav v\u00e6rdi dokumenteres p\u00e5 leasingaftalen.<\/td><\/tr><tr><td>Overblik<\/td><td>\u00c9n central leasingportef\u00f8lje erstatter regneark spredt ud over afdelingerne.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-2882aa00\">\n<div class=\"gb-container gb-container-7eb8e68c\">\n<div class=\"gb-container gb-container-762ba419\">\n\n<p class=\"gb-headline gb-headline-dcc4df71 gb-headline-text\">Start IFRS 16-processen med bedre datakvalitet<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se, hvordan ShareControl IFRS 16 g\u00f8r det lettere at registrere, klassificere og dokumentere leasingaftaler, f\u00f8r beregningerne starter.<\/p>\n\n\n<div class=\"gb-container gb-container-f9730d38\">\n<div class=\"gb-container gb-container-6be42cfb\">\n\n<div class=\"wp-block-uagb-modal uagb-block-a3759556 uagb-modal-wrapper\" data-escpress=\"disable\" data-overlayclick=\"disable\"><div class=\"uagb-spectra-button-wrapper wp-block-button\"><a class=\"uagb-modal-button-link wp-block-button__link uagb-modal-trigger\" href=\"#\" onclick=\"return false;\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"uagb-modal-content-wrapper\"><span class=\"uagb-inline-editing\">Book en gennemgang<\/span><\/span><\/a><\/div><div class=\"uagb-effect-default uagb-modal-popup uagb-block-a3759556 uagb-modal-type-undefined\"><div class=\"uagb-modal-popup-wrap\"><div class=\"uagb-modal-popup-content\">\n<div class=\"wp-block-uagb-info-box uagb-block-11bd784f uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Book en gennemgang af ShareControl her!<\/h3><\/div><p class=\"uagb-ifb-desc\">Vi hj\u00e6lper dig med at finde de rigtige integrationer til din virksomhed. Book et m\u00f8de med os, og vi gennemg\u00e5r, hvordan ShareControl passer ind i din Microsoft 365-infrastruktur, og hvilke tredjepartsintegrationer der er relevante for dig. <\/p><\/div><\/div>\n\n\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script><script>hbspt.forms.create({\n    portalId: \"25744173\",\n    formId: \"1a5f52b7-e00d-482c-95a8-fe5ede7a9c31\"\n  });\n<\/script>\n<\/div><button class=\"uagb-modal-popup-close\" aria-label=\"Close Modal\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg><\/button><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-26c5fb2a\">\n<div class=\"gb-button-wrapper gb-button-wrapper-73cda074\">\n\n<a class=\"gb-button gb-button-bee7993c\" href=\"https:\/\/sharecontrol.io\/contact\/\"><span class=\"gb-button-text\">Kontakt v\u00e5r ekspert<\/span><span class=\"gb-icon\"><svg viewBox=\"0 0 16 16\" class=\"bi bi-arrow-right-short\" fill=\"currentColor\" height=\"16\" width=\"16\" xmlns=\"https:\/\/www.w3.org\/2000\/svg\">   <path d=\"M4 8a.5.5 0 0 1 .5-.5h5.793L8.146 5.354a.5.5 0 1 1 .708-.708l3 3a.5.5 0 0 1 0 .708l-3 3a.5.5 0 0 1-.708-.708L10.293 8.5H4.5A.5.5 0 0 1 4 8z\" fill-rule=\"evenodd\"><\/path> <\/svg><\/span><\/a>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-0faa7e62\">\n<div class=\"gb-container gb-container-ee393cd9\">\n<div class=\"gb-container gb-container-3505fb0b\">\n\n<p class=\"gb-headline gb-headline-ab8e3405 gb-headline-text\">Relaterede IFRS 16-funktioner<\/p>\n\n\n\n<h2 id=\"relaterede-sharecontrol-ifrs-16funktioner\" class=\"gb-headline gb-headline-feedc025 gb-headline-text\">Relaterede ShareControl IFRS 16-funktioner<\/h2>\n\n\n<div class=\"gb-container gb-container-3cda9a74\">\n<div class=\"gb-container gb-container-6ccae872\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/diskonteringsrente-i-ifrs-16\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-066738c5 gb-headline-text\">Diskonteringsrente \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-2f4ffb75\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/leasingmodifikasjoner-og-revurderinger\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-5116e5f3 gb-headline-text\">\u00c6ndring af leasingaftaler \u2192<\/p>\n\n<\/div>\n\n<a class=\"gb-container gb-container-ff1f116c\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/bilag-og-regnskapsforing\/\">\n\n<p class=\"gb-headline gb-headline-f9de3613 gb-headline-text\">Bogf\u00f8ring og bilag \u2192<\/p>\n\n<\/a>\n\n<div class=\"gb-container gb-container-b734e747\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/flervaluta-og-konsernkonsolidering\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-faa5ec71 gb-headline-text\">Konsolidering og flervaluta \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-8c2140f1\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/noteopplysninger-disclosure\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-6ac40315 gb-headline-text\">Noteoplysninger \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-bbc7167b\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/revisjonsspor-og-dokumentasjon\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-e0049b53 gb-headline-text\">Revisionsspor \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-c6bf7276\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/sikkerhet-i-share-control\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-d20b9ab1 gb-headline-text\">Sikkerhed \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-72db8e8f\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/ifrs-16-integrasjoner\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-86406106 gb-headline-text\">Integrationer \u2192<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-c814f759\">\n<div class=\"gb-container gb-container-a10ad32c\">\n\n<h2 id=\"ofte-stillede-spoergsmaal\" class=\"gb-headline gb-headline-6b7d44d8 gb-headline-text\">Ofte stillede sp\u00f8rgsm\u00e5l<\/h2>\n\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-c67b7d15 uagb-faq-icon-row-reverse uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/da\\\/produkter\\\/ifrs-16-system\\\/registrering-og-klassificering-af-leasingaftaler\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Hvordan vet vi om en kontrakt inneholder en leieavtale etter IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En kontrakt inneholder en leieavtale n\\u00e5r den gir rett til \\u00e5 kontrollere bruken av en identifisert eiendel i en periode mot vederlag. Kontroll betyr at virksomheten b\\u00e5de har rett til det vesentligste av de \\u00f8konomiske fordelene ved bruken og rett til \\u00e5 bestemme hvordan eiendelen brukes. Er ikke begge kriteriene oppfylt, er kontrakten normalt en tjenestekontrakt og ikke en leieavtale. ShareControl IFRS 16 gir et veiledet skjema for \\u00e5 gj\\u00f8re og dokumentere denne vurderingen p\\u00e5 hver kontrakt.\"}},{\"@type\":\"Question\",\"name\":\"Hva er en identifisert eiendel, og hva betyr substitusjonsrett?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En eiendel er identifisert n\\u00e5r den er eksplisitt eller implisitt spesifisert i avtalen. Har leverand\\u00f8ren en reell rett til \\u00e5 bytte ut eiendelen med en annen, og tjener \\u00f8konomisk p\\u00e5 det, er eiendelen ikke identifisert, og avtalen er ikke en leieavtale. ShareControl IFRS 16 lar dere registrere vurderingen av identifisert eiendel og substitusjonsrett som en del av klassifiseringen.\"}},{\"@type\":\"Question\",\"name\":\"Hva er en kortsiktig leieavtale, og kan den unntas fra balansef\\u00f8ring?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En kortsiktig leieavtale har en leieperiode p\\u00e5 12 m\\u00e5neder eller mindre ved inng\\u00e5else og ingen kj\\u00f8psopsjon. Slike avtaler kan unntas fra balansef\\u00f8ring, og kostnaden f\\u00f8res line\\u00e6rt over leieperioden. Unntaket velges per klasse av underliggende eiendeler. ShareControl IFRS 16 lar dere merke avtalen som kortsiktig og dokumentere grunnlaget for valget.\"}},{\"@type\":\"Question\",\"name\":\"Hva regnes som en lavverdi-eiendel etter IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vurderingen tar utgangspunkt i eiendelens verdi som ny, uavhengig av hvor vesentlig den er for virksomheten. IFRS 16 setter ingen fast bel\\u00f8psgrense, men IASB la til grunn eiendeler med verdi som ny p\\u00e5 rundt 35.000 kr., for eksempel PC-er, mobiltelefoner og mindre kontorm\\u00f8bler. Unntaket vurderes per eiendel og gjelder ikke dersom eiendelen fremleies. ShareControl IFRS 16 lar dere merke og dokumentere lavverdi-vurderingen p\\u00e5 avtalen.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan skiller vi leiekomponenter fra tjenestekomponenter i en kontrakt?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En kontrakt kan inneholde b\\u00e5de en leiekomponent og tjenestekomponenter, for eksempel drift eller vedlikehold. Vederlaget fordeles p\\u00e5 komponentene, med mindre virksomheten benytter den praktiske forenklingen om \\u00e5 behandle lease- og tjenestekomponenter samlet per eiendelsklasse. ShareControl IFRS 16 gir struktur for \\u00e5 registrere komponentene og valget som er gjort.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan importerer vi en eksisterende leieportef\\u00f8lje?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Eksisterende portef\\u00f8ljer kan importeres fra Excel, ERP eller rapporter fra leasingselskaper, for eksempel en bilfl\\u00e5te. ShareControl IFRS 16 standardiserer datafeltene, kan gj\\u00f8re oppslag mot Br\\u00f8nn\\u00f8ysundregistrene for motpartsdata og gir hver avtale en unik avtale-ID, slik at portef\\u00f8ljen blir s\\u00f8kbar p\\u00e5 tvers av selskaper.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan dokumenteres klassifiseringen for revisor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Klassifiseringen som in-scope, kortsiktig, lavverdi eller utenfor IFRS 16 lagres med vurderingsgrunnlag p\\u00e5 den enkelte avtalen, sammen med avtalens unike Auto-ID. Dokumentasjonen ligger i virksomhetens eget Microsoft 365, slik at revisor kan f\\u00f8lge vurderingen fra kontrakt til klassifisering og videre til beregning.\"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5fd5f1c4 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hvordan vet vi om en kontrakt inneholder en leieavtale etter IFRS 16?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En kontrakt inneholder en leieavtale n\u00e5r den gir rett til \u00e5 kontrollere bruken av en identifisert eiendel i en periode mot vederlag. Kontroll betyr at virksomheten b\u00e5de har rett til det vesentligste av de \u00f8konomiske fordelene ved bruken og rett til \u00e5 bestemme hvordan eiendelen brukes. Er ikke begge kriteriene oppfylt, er kontrakten normalt en tjenestekontrakt og ikke en leieavtale. ShareControl IFRS 16 gir et veiledet skjema for \u00e5 gj\u00f8re og dokumentere denne vurderingen p\u00e5 hver kontrakt.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-0d705461 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hva er en identifisert eiendel, og hva betyr substitusjonsrett?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En eiendel er identifisert n\u00e5r den er eksplisitt eller implisitt spesifisert i avtalen. Har leverand\u00f8ren en reell rett til \u00e5 bytte ut eiendelen med en annen, og tjener \u00f8konomisk p\u00e5 det, er eiendelen ikke identifisert, og avtalen er ikke en leieavtale. ShareControl IFRS 16 lar dere registrere vurderingen av identifisert eiendel og substitusjonsrett som en del av klassifiseringen.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-af529309 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hva er en kortsiktig leieavtale, og kan den unntas fra balansef\u00f8ring?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En kortsiktig leieavtale har en leieperiode p\u00e5 12 m\u00e5neder eller mindre ved inng\u00e5else og ingen kj\u00f8psopsjon. Slike avtaler kan unntas fra balansef\u00f8ring, og kostnaden f\u00f8res line\u00e6rt over leieperioden. Unntaket velges per klasse av underliggende eiendeler. ShareControl IFRS 16 lar dere merke avtalen som kortsiktig og dokumentere grunnlaget for valget.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6a2a3eed \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hva regnes som en lavverdi-eiendel etter IFRS 16?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Vurderingen tar utgangspunkt i eiendelens verdi som ny, uavhengig av hvor vesentlig den er for virksomheten. IFRS 16 setter ingen fast bel\u00f8psgrense, men IASB la til grunn eiendeler med verdi som ny p\u00e5 rundt 35.000 kr., for eksempel PC-er, mobiltelefoner og mindre kontorm\u00f8bler. Unntaket vurderes per eiendel og gjelder ikke dersom eiendelen fremleies. ShareControl IFRS 16 lar dere merke og dokumentere lavverdi-vurderingen p\u00e5 avtalen.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a3e27d07 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hvordan skiller vi leiekomponenter fra tjenestekomponenter i en kontrakt?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En kontrakt kan inneholde b\u00e5de en leiekomponent og tjenestekomponenter, for eksempel drift eller vedlikehold. Vederlaget fordeles p\u00e5 komponentene, med mindre virksomheten benytter den praktiske forenklingen om \u00e5 behandle lease- og tjenestekomponenter samlet per eiendelsklasse. ShareControl IFRS 16 gir struktur for \u00e5 registrere komponentene og valget som er gjort.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-fe050d7f \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hvordan importerer vi en eksisterende leieportef\u00f8lje?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Eksisterende portef\u00f8ljer kan importeres fra Excel, ERP eller rapporter fra leasingselskaper, for eksempel en bilfl\u00e5te. ShareControl IFRS 16 standardiserer datafeltene, kan gj\u00f8re oppslag mot Br\u00f8nn\u00f8ysundregistrene for motpartsdata og gir hver avtale en unik avtale-ID, slik at portef\u00f8ljen blir s\u00f8kbar p\u00e5 tvers av selskaper.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-50c0d0e8 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hvordan dokumenteres klassifiseringen for revisor?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Klassifiseringen som in-scope, kortsiktig, lavverdi eller utenfor IFRS 16 lagres med vurderingsgrunnlag p\u00e5 den enkelte avtalen, sammen med avtalens unike Auto-ID. Dokumentasjonen ligger i virksomhetens eget Microsoft 365, slik at revisor kan f\u00f8lge vurderingen fra kontrakt til klassifisering og videre til beregning.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Klassifisering Klassific\u00e9r aftalen korrekt fra start Klassificeringen afg\u00f8r, om aftalen skal indregnes i balancen efter IFRS 16, eller om den kan behandles efter en undtagelse. ShareControl IFRS 16 giver en struktureret proces til at dokumentere vurderingen. Klassifisering Eksempel Regnskabsm\u00e6ssig behandling Almindelig IFRS 16-leasingaftale Leasingaftale, der opfylder IFRS 16-kriterierne Brugsretsaktiv og leasingforpligtelse indregnes i balancen Kortfristet &#8230; <a title=\"Registrering og klassificering af leasingaftaler i ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/registrering-og-klassificering-af-leasingaftaler\/\" aria-label=\"Read more about Registrering og klassificering af leasingaftaler i ShareControl IFRS 16\">L\u00e6s Mere<\/a><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":7958,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-18079","page","type-page","status-publish"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Registrering og klassificering af leasingaftaler i ShareControl IFRS 16<\/title>\n<meta name=\"description\" content=\"Identific\u00e9r og klassific\u00e9r leasingaftaler efter IFRS 16 som omfattet, kortfristet eller lav v\u00e6rdi. ShareControl dokumenterer vurderingen i \u00e9n s\u00f8gbar portef\u00f8lje.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/registrering-og-klassificering-af-leasingaftaler\/\" \/>\n<meta property=\"og:locale\" content=\"da_DK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Registrering og klassificering af leasingaftaler i ShareControl IFRS 16\" \/>\n<meta property=\"og:description\" content=\"Identific\u00e9r og klassific\u00e9r leasingaftaler efter IFRS 16 som omfattet, kortfristet eller lav v\u00e6rdi. 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