{"id":18113,"date":"2026-06-23T12:40:25","date_gmt":"2026-06-23T11:40:25","guid":{"rendered":"https:\/\/sharecontrol.io\/produkter\/ifrs-16-system\/leasingmodifikationer-og-revurderinger-i-sharecontrol-ifrs-16\/"},"modified":"2026-10-01T17:39:59","modified_gmt":"2026-10-01T16:39:59","slug":"leasingmodifikationer-og-revurderinger-i-sharecontrol-ifrs-16","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/leasingmodifikationer-og-revurderinger-i-sharecontrol-ifrs-16\/","title":{"rendered":"Leasingmodifikationer og revurderinger 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=\"leasingmodifikationer-og-revurderinger-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">Leasingmodifikationer og revurderinger i ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e5r en leasingaftale \u00e6ndres, skal virksomheden vurdere, om der er tale om en \u00e6ndring af leasingaftalen, en revurdering eller en anden justering, der p\u00e5virker IFRS 16-beregningerne. ShareControl IFRS 16 g\u00f8r det lettere at registrere \u00e6ndringen, beregne effekten og dokumentere grundlaget. <\/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\">Book et m\u00f8de med os, s\u00e5 viser vi, hvordan \u00e6ndringer og revurderinger af leasingaftaler registreres, beregnes og posteres i ShareControl IFRS 16.<\/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-06b64b79\">\n<div class=\"gb-container gb-container-ea921b37\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-a137e4dd\">\n<div class=\"gb-grid-column gb-grid-column-7d982465\"><div class=\"gb-container gb-container-7d982465\">\n\n<p class=\"gb-headline gb-headline-5278cbc2 gb-headline-text\">Grundlag<\/p>\n\n\n\n<h2 id=\"hvad-er-en-aendring-af-en-leasingaftale\" class=\"gb-headline gb-headline-eb30ade8 gb-headline-text\">Hvad er en \u00e6ndring af en leasingaftale?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En \u00e6ndring af en leasingaftale opst\u00e5r, n\u00e5r omfanget af eller vederlaget i en eksisterende leasingaftale \u00e6ndres p\u00e5 en m\u00e5de, der ikke var en del af de oprindelige aftalevilk\u00e5r. Andre \u00e6ndringer, for eksempel en \u00e6ndret vurdering af leasingperioden eller en option, der allerede f\u00f8lger af aftalen, kan v\u00e6re en revurdering efter IFRS 16. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-d8e9c414\"><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\">Forl\u00e6ngelse eller afkortning af leasingperioden<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-468fc8b5\"><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\">\u00c6ndring i leasingydelser<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-318db586\"><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\">Tilf\u00f8jelse eller reduktion af areal<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-20aa587d\"><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\">Delvis eller fuld opsigelse<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-3c446a0a\"><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\">\u00c6ndringer, der kr\u00e6ver genm\u00e5ling af leasingforpligtelsen<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-b2044477\"><div class=\"gb-container gb-container-b2044477\">\n\n<div class=\"wp-block-uagb-image uagb-block-3970c0b7 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Leasing-Modification.webp\" alt=\"Leasingmodifikasjon i ShareControl IFRS 16\" class=\"uag-image-17961\" width=\"800\" height=\"800\" title=\"Leasingmodifikasjon i ShareControl IFRS 16\" loading=\"lazy\" role=\"img\" \/><\/figure><\/div>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-54bbc94f\">\n<div class=\"gb-container gb-container-2d0bf6d5\">\n<div class=\"gb-container gb-container-32a31c54\">\n\n<p class=\"gb-headline gb-headline-360df378 gb-headline-text\">S\u00e5dan fungerer det<\/p>\n\n\n\n<h2 id=\"saadan-fungerer-aendringer-af-leasingaftaler-i-sharecontrol-ifrs-16\" class=\"wp-block-heading\">S\u00e5dan fungerer \u00e6ndringer af leasingaftaler i ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 samler aftaledata, beregninger, posteringer og dokumentation i samme l\u00f8sning. N\u00e5r en \u00e6ndring eller revurdering registreres, kan systemet opdatere beregningsgrundlaget og vise, hvordan \u00e6ndringen p\u00e5virker IFRS 16-rapporteringen. <\/p>\n\n\n<div class=\"gb-container gb-container-e13140b3\">\n<div class=\"gb-container gb-container-8a661919\">\n\n<p class=\"gb-headline gb-headline-8b1fb364 gb-headline-text\">1<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-57859cf6 gb-headline-text\">Find den leasingaftale, der skal \u00e6ndres, og \u00e5bn aftaledetaljerne.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-0b7ea463\">\n\n<p class=\"gb-headline gb-headline-a3b695e6 gb-headline-text\">2<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8e2c89a6 gb-headline-text\">Angiv, om \u00e6ndringen er en \u00e6ndring af aftalen, en revurdering, en indeksregulering eller en opsigelse.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-56756616\">\n\n<p class=\"gb-headline gb-headline-1829370c gb-headline-text\">3<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-fb626c35 gb-headline-text\">Systemet opdaterer betalingsplan, nutidsv\u00e6rdi, leasingforpligtelse og amortiseringsplan.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-dfb0c7ed\">\n\n<p class=\"gb-headline gb-headline-a93e7294 gb-headline-text\">4<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-2cd64b51 gb-headline-text\">Historik, beregninger og \u00e6ndringsposteringer gemmes til rapportering og revision.<\/p>\n\n<\/div>\n<\/div>\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\">Hvad vores kunder siger<\/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>Vores samarbejde har betydet, at vi i Aker Solutions sammen med Share Control fik et system, der fungerer rigtig godt. Hvor Share Control er n\u00e5et frem til en teknisk l\u00f8sning og bidraget med specialviden. Vi har haft gode faglige diskussioner med Share Control.  <\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Det, der adskiller Share Control fra andre leverand\u00f8rer, er, at de kan IFRS 16. Aker Solutions har til geng\u00e6ld bidraget med brugerperspektivet. L\u00f8sningen er enkel, intuitiv og fleksibel, og man kan hele tiden se, hvor dataene kommer fra. <\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-124e8af8 gb-headline-text\"><em><a href=\"https:\/\/www.linkedin.com\/in\/per-%C3%B8yvind-reneflot-9078b911\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u2013 <strong>Per \u00d8yvind Reneflot<\/strong>, Senior Advisor<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aker Solutions<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-83709aa6 gb-headline-text\"><a href=\"https:\/\/sharecontrol.io\/da\/kundehistorier\/aker-solutions\/\"><span style=\"text-decoration: underline;\"><strong>Se Aker Solutions Case \u2192<\/strong><\/span><\/a><\/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><em>&#8220;Det m\u00e6rkes, at Share Controls IFRS 16-l\u00f8sning er udviklet af revisorer, der har t\u00e6nkt over revisionssporet&#8221;.<\/em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><em>\u2013 <a href=\"https:\/\/www.linkedin.com\/in\/elisabeth-croce-35a75b30\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Elisabeth Croce<\/strong><\/a>, ansvarlig for intern revision og Business Controller<\/em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fr\u00f6sunda<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ef0acaff gb-headline-text\"><a type=\"link\" href=\"https:\/\/sharecontrol.io\/da\/kundehistorier\/frosunda\/\" id=\"https:\/\/sharecontrol.io\/kundehistorier\/frosunda-norlandia\/\"><span style=\"text-decoration: underline;\"><strong>Se Fr\u00f6sunda Case \u2192<\/strong><\/span><\/a><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-b0fa269e\">\n<div class=\"gb-container gb-container-b1ed1337\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-d4edcdb8\">\n<div class=\"gb-grid-column gb-grid-column-04636eed\"><div class=\"gb-container gb-container-04636eed\">\n\n<p class=\"gb-headline gb-headline-3845c0b6 gb-headline-text\">Registrering<\/p>\n\n\n\n<h2 id=\"registrer-aendringen-direkte-paa-leasingaftalen\" class=\"gb-headline gb-headline-f9f278d7 gb-headline-text\">Registr\u00e9r \u00e6ndringen direkte p\u00e5 leasingaftalen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c6ndringen b\u00f8r ikke ligge i et separat regneark ved siden af aftalen. I ShareControl registreres \u00e6ndringen direkte p\u00e5 den relevante leasingaftale, s\u00e5 beregninger, posteringer og dokumentation h\u00e6nger sammen. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-2f8d90f6\"><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\">\u00c6ndringsdato<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-564f30ee\"><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\">\u00c6ndringstype: \u00e6ndring af aftalen, revurdering, indeksregulering eller opsigelse<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-b61592c4\"><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\">\u00c6ndret leasingperiode<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-cbf57dfe\"><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\">\u00c6ndrede betalinger<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-4f6cc477\"><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\">Ny diskonteringsrente efter behov<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-d6cdfee6\"><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\">Kommentar og dokumentation<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-cfdbde59\"><div class=\"gb-container gb-container-cfdbde59\">\n\n<p class=\"gb-headline gb-headline-f9f82873 gb-headline-text\">Beregninger<\/p>\n\n\n\n<h2 id=\"automatisk-opdatering-af-ifrs-16beregningerne\" class=\"gb-headline gb-headline-35221130 gb-headline-text\">Automatisk opdatering af IFRS 16-beregningerne<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e5r \u00e6ndringen eller revurderingen er registreret, opdateres de relevante IFRS 16-beregninger. Det reducerer behovet for manuelle hj\u00e6lpeark og g\u00f8r det lettere at bruge det samme talgrundlag i regnskab, rapportering, afstemning og revision. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ffd08e1d\"><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\">Leasingforpligtelse<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-b6b164dd\"><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\">Brugsretsaktiv<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-fefa354c\"><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\">Fremtidige betalinger<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-2b9d8d0f\"><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\">Renteomkostninger<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-c5c6b0c2\"><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\">Afskrivninger<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-6eeed444\"><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\">Amortiseringsplan<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ac972873\"><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\">\u00c6ndringsposteringer<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-5606279a\">\n<div class=\"gb-container gb-container-4700c688\">\n\n<div class=\"wp-block-uagb-image uagb-block-eb7ab58c wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Registrering-av-endring-direkte-pa-leasingavtalen-i-ShareControl-IFRS-16.webp\" alt=\"Registrering av endring direkte pa\u030a leasingavtalen i ShareControl IFRS 16\" class=\"uag-image-17983\" width=\"2400\" height=\"1600\" title=\"Registrering av endring direkte pa\u030a leasingavtalen i ShareControl IFRS 16\" loading=\"lazy\" role=\"img\" \/><\/figure><\/div>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-fdb64250\">\n<div class=\"gb-container gb-container-5cf67690\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-bd18aca5\">\n<div class=\"gb-grid-column gb-grid-column-bfe61331\"><div class=\"gb-container gb-container-bfe61331\">\n\n<p class=\"gb-headline gb-headline-ca15b279 gb-headline-text\">Posteringer<\/p>\n\n\n\n<h2 id=\"aendringsposteringer-til-regnskabet\" class=\"gb-headline gb-headline-62e8ee63 gb-headline-text\">\u00c6ndringsposteringer til regnskabet<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En \u00e6ndring eller revurdering stopper ikke ved beregningen. \u00c6ndringen skal ogs\u00e5 afspejles i regnskabet. ShareControl IFRS 16 kan levere \u00e6ndringsposteringerne som bogf\u00f8ringsjournal eller som grundlag for en ERP-integration.  <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-5a47e93b\"><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\">Opdateret leasingforpligtelse<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-7a4bb286\"><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\">Regulering af brugsretsaktivet<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-e1c89207\"><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\">\u00c6ndrede renteomkostninger<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-3eab95f4\"><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\">\u00c6ndrede afskrivninger<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-cbfef6a6\"><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\">Bogf\u00f8ringsjournal som standard<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-86820396\"><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\">Direkte ERP-integration som tilvalg<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-aa9e0a0c\"><div class=\"gb-container gb-container-aa9e0a0c\">\n\n<div class=\"wp-block-uagb-image uagb-block-160ef1a2 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/ShareControl-IFRS-16-generer-IFRS-16-bilag-som-bokforingsjournal.webp\" alt=\"ShareControl IFRS 16 generer IFRS 16-bilag som bokf\u00f8ringsjournal\" class=\"uag-image-17922\" width=\"1005\" height=\"762\" title=\"ShareControl IFRS 16 generer IFRS 16-bilag som bokf\u00f8ringsjournal\" loading=\"lazy\" role=\"img\" \/><\/figure><\/div>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-4c891666\">\n<div class=\"gb-container gb-container-c88488f2\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-6d26c9ec\">\n<div class=\"gb-grid-column gb-grid-column-927ff6db\"><div class=\"gb-container gb-container-927ff6db\">\n\n<p class=\"gb-headline gb-headline-e27251a8 gb-headline-text\">Indeks og optioner<\/p>\n\n\n\n<h2 id=\"haandter-indeksreguleringer-og-udnyttelse-af-optioner\" class=\"gb-headline gb-headline-ae73442a gb-headline-text\">H\u00e5ndt\u00e9r indeksreguleringer og udnyttelse af optioner<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Genm\u00e5linger kan opst\u00e5, n\u00e5r optioner udnyttes, leasingperioden revurderes, eller betalinger indeksreguleres. I ShareControl registrerer du \u00e6ndringen p\u00e5 aftalen og kan skrive en kommentar om, hvad der er gjort. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-36d1cbfc\"><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\">Udnyttelse af optioner<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-85e65bc6\"><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\">\u00c6ndret vurdering af leasingperioden<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8a90d8b3\"><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\">Indeksregulering af leasingydelser<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-88e61881\"><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\">Variable betalinger, der p\u00e5virker m\u00e5lingen<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-f016f4ad\"><div class=\"gb-container gb-container-f016f4ad\">\n\n<p class=\"gb-headline gb-headline-fe3d12bf gb-headline-text\">Dokumentation<\/p>\n\n\n\n<h2 id=\"dokumentation-og-revisionsspor\" class=\"gb-headline gb-headline-9565d498 gb-headline-text\">Dokumentation og revisionsspor<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ved revisionen er det ikke nok at have det rigtige tal. \u00d8konomiafdelingen skal ogs\u00e5 kunne vise, hvordan tallet er opst\u00e5et. ShareControl bevarer historikken, s\u00e5 \u00e6ndringer, revurderinger og deres effekt p\u00e5 beregningerne kan forklares og dokumenteres.  <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-aef563b6\"><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\">Hvad der blev \u00e6ndret<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ffaf893e\"><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\">Om \u00e6ndringen var en \u00e6ndring af aftalen eller en revurdering<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-2ba13f53\"><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\">Hvorn\u00e5r \u00e6ndringen blev registreret<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-1a5ce220\"><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\">Hvem der registrerede \u00e6ndringen<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-2c0cbad0\"><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\">Hvordan \u00e6ndringen p\u00e5virkede IFRS 16-rapporteringen<\/span><\/p>\n\n<\/div><\/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\">H\u00e5ndt\u00e9r \u00e6ndringer og revurderinger af leasingaftaler med mindre manuelt arbejde<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se, hvordan ShareControl IFRS 16 g\u00f8r det lettere at beregne, postere, dokumentere og f\u00f8lge op p\u00e5 \u00e6ndringer i leasingaftaler.<\/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\">Book et m\u00f8de med os, s\u00e5 viser vi, hvordan \u00e6ndringer og revurderinger af leasingaftaler registreres, beregnes og posteres i ShareControl IFRS 16. <\/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\/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>\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\">IFRS 16-vurdering<\/p>\n\n\n\n<h2 id=\"aendring-af-aftalen-eller-revurdering\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">\u00c6ndring af aftalen eller revurdering?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 16 skelner mellem \u00e6ndringer af leasingaftaler og revurderinger. Det er vigtigt, fordi de kan have forskellig regnskabsm\u00e6ssig behandling. ShareControl IFRS 16 hj\u00e6lper \u00f8konomiafdelingen med at dokumentere, hvilken type \u00e6ndring der er registreret, og hvordan den p\u00e5virker beregningerne.  <\/p>\n\n\n<div class=\"gb-container gb-container-bdb19cb3\">\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">\u00c6ndringstype<\/th><th class=\"has-text-align-left\" data-align=\"left\">Eksempel<\/th><th class=\"has-text-align-left\" data-align=\"left\">Hvad ShareControl IFRS 16 g\u00f8r<\/th><\/tr><\/thead><tbody><tr><td>\u00c6ndring af leasingaftale<\/td><td>Genforhandlet pris eller \u00e6ndrede betalingsvilk\u00e5r<\/td><td>Genm\u00e5ler leasingforpligtelse og brugsretsaktiv<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u00c6ndring af leasingaftale<\/td><td class=\"has-text-align-left\" data-align=\"left\">Tilf\u00f8jelse af et nyt underliggende aktiv<\/td><td class=\"has-text-align-left\" data-align=\"left\">Vurderer, om \u00e6ndringen skal behandles som en separat leasingaftale<\/td><\/tr><tr><td>\u00c6ndring af leasingaftale<\/td><td>Udvidelse eller reduktion af lejet areal<\/td><td>Opdaterer omfang og beregningsgrundlag<\/td><\/tr><tr><td>\u00c6ndring af leasingaftale<\/td><td>Delvis eller fuld opsigelse<\/td><td>Regulerer den resterende forpligtelse og det resterende aktiv og indregner en gevinst eller et tab i resultatopg\u00f8relsen<\/td><\/tr><tr><td>Revurdering<\/td><td>Udnyttelse af en option eller \u00e6ndret vurdering af leasingperioden<\/td><td>Genm\u00e5ler leasingforpligtelsen med en revideret diskonteringsrente<\/td><\/tr><tr><td>Revurdering<\/td><td>Indeksregulering af leasingydelser<\/td><td>Opdaterer fremtidige betalinger med den oprindelige diskonteringsrente<\/td><\/tr><tr><td>Revurdering<\/td><td>\u00c6ndringer i variable betalinger, der indg\u00e5r i m\u00e5lingen<\/td><td>Opdaterer betalingsplan og beregning<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-b6f4c936\">\n<div class=\"gb-container gb-container-1ac9c810\">\n<div class=\"gb-container gb-container-c206375e\">\n\n<p class=\"gb-headline gb-headline-22c82a79 gb-headline-text\">Genberegning<\/p>\n\n\n\n<h2 id=\"hvornaar-skal-ifrs-16beregningen-opdateres\" class=\"gb-headline gb-headline-aae99e94 gb-headline-text\">Hvorn\u00e5r skal IFRS 16-beregningen opdateres?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ikke alle \u00e6ndringer behandles ens. Derfor skal \u00f8konomiafdelingen kunne dokumentere, hvad der er \u00e6ndret, hvilken vurdering der er foretaget, og hvordan beregningen er opdateret. <\/p>\n\n\n<div class=\"gb-container gb-container-fec01e43\">\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">\u00c6ndring<\/th><th class=\"has-text-align-left\" data-align=\"left\">Eksempel<\/th><th class=\"has-text-align-left\" data-align=\"left\">Hvad ShareControl IFRS 16 g\u00f8r<\/th><\/tr><\/thead><tbody><tr><td>\u00c6ndret leasingperiode<\/td><td>Aftalen forl\u00e6nges med tre \u00e5r<\/td><td>Beregner leasingforpligtelsen p\u00e5 ny med en revideret rente<\/td><\/tr><tr><td>\u00c6ndrede betalinger<\/td><td>Lejen genforhandles eller indeksreguleres<\/td><td>Opdaterer betalingsplan og nutidsv\u00e6rdi<\/td><\/tr><tr><td>\u00c6ndret omfang<\/td><td>Flere eller f\u00e6rre lokaler indg\u00e5r<\/td><td>Regulerer brugsretsaktivet og forpligtelsen<\/td><\/tr><tr><td>Ny diskonteringsrente<\/td><td>\u00c6ndringen eller revurderingen kr\u00e6ver en ny rente<\/td><td>Opdaterer rente- og balancev\u00e6rdier<\/td><\/tr><\/tbody><\/table><\/figure>\n\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 funktioner<\/p>\n\n\n\n<h1 id=\"relaterede-sharecontrol-ifrs-16funktioner\" class=\"gb-headline gb-headline-feedc025 gb-headline-text\">Relaterede ShareControl IFRS 16-funktioner<\/h1>\n\n\n<div class=\"gb-container gb-container-3cda9a74\">\n<div class=\"gb-container gb-container-ff1f116c\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/registrering-og-klassifisering-av-leieavtaler\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-f9de3613 gb-headline-text\">Registrering og klassificering \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\/diskonteringsrente-i-ifrs-16\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-5116e5f3 gb-headline-text\">Diskonteringsrente \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-954f1226\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/bilag-og-regnskapsforing\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-822ca70b gb-headline-text\">Bogf\u00f8ring og bilag \u2192<\/p>\n\n<\/div>\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\\\/leasingmodifikationer-og-revurderinger-i-sharecontrol-ifrs-16\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Hvad er forskellen p\\u00e5 en \\u00e6ndring af en leasingaftale og en revurdering efter IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En \\u00e6ndring af en leasingaftale er en \\u00e6ndring i selve aftalen, som ikke var en del af de oprindelige aftalevilk\\u00e5r, for eksempel \\u00e6ndret omfang, genforhandlet leje eller en aftalt \\u00e6ndring af leasingperioden. En revurdering skyldes derimod \\u00e6ndrede vurderinger eller forhold inden for den eksisterende aftale, for eksempel en \\u00e6ndret vurdering af leasingperioden eller en k\\u00f8bsoption, eller en indeksregulering. Ved en \\u00e6ndring af en leasingaftale, der ikke behandles som en separat leasingaftale, bruges en revideret diskonteringsrente. Ved en revurdering bruges en revideret diskonteringsrente, n\\u00e5r leasingperioden eller vurderingen af en k\\u00f8bsoption \\u00e6ndres. Ved indeksregulering beholdes den oprindelige diskonteringsrente, medmindre \\u00e6ndringen skyldes en \\u00e6ndring i variable renter.\"}},{\"@type\":\"Question\",\"name\":\"Hvorn\\u00e5r genm\\u00e5les leasingforpligtelsen med en revideret diskonteringsrente, og hvorn\\u00e5r beholdes den oprindelige?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En revideret diskonteringsrente bruges ved en \\u00e6ndring af leasingperioden, en \\u00e6ndret vurdering af en k\\u00f8bs- eller forl\\u00e6ngelsesoption og ved en \\u00e6ndring i variable renter. Den oprindelige rente beholdes, n\\u00e5r fremtidige betalinger \\u00e6ndres som f\\u00f8lge af et indeks eller en sats, for eksempel nettoprisindekset, og n\\u00e5r det bel\\u00f8b, der forventes betalt under en restv\\u00e6rdigaranti, \\u00e6ndres. ShareControl IFRS 16 lader jer v\\u00e6lge den rigtige rente for den enkelte \\u00e6ndring og dokumenterer valget sammen med beregningen.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan h\\u00e5ndteres indeksregulering af leasingydelserne?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"N\\u00e5r leasingydelserne \\u00e6ndres som f\\u00f8lge af et indeks eller en sats, for eksempel nettoprisindekset, genm\\u00e5les leasingforpligtelsen med den oprindelige diskonteringsrente og ikke en ny. ShareControl IFRS 16 opdaterer fremtidige betalinger og forpligtelsen ud fra det samme grundlag, s\\u00e5 effekten kan spores tilbage til indeks\\u00e6ndringen.\"}},{\"@type\":\"Question\",\"name\":\"Hvad sker der, n\\u00e5r leasingperioden \\u00e6ndres, eller en option udnyttes?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En \\u00e6ndret leasingperiode som f\\u00f8lge af en option i aftalen eller en \\u00e6ndret vurdering af en option er en revurdering, der kr\\u00e6ver genm\\u00e5ling af leasingforpligtelsen med en revideret diskonteringsrente. \\u00c6ndres leasingperioden ved en genforhandling, er der tale om en \\u00e6ndring af leasingaftalen. ShareControl IFRS 16 opdaterer betalingsplan, nutidsv\\u00e6rdi, leasingforpligtelse og amortiseringsplan og bevarer historikken over den nye vurdering.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan behandles en reduktion af omfanget eller en delvis opsigelse?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ved en \\u00e6ndring, der reducerer omfanget, for eksempel f\\u00e6rre lokaler eller en delvis opsigelse, neds\\u00e6ttes den regnskabsm\\u00e6ssige v\\u00e6rdi af brugsretsaktivet for at afspejle det delvise eller fulde oph\\u00f8r, og en gevinst eller et tab indregnes i resultatopg\\u00f8relsen. ShareControl IFRS 16 beregner den regulerede forpligtelse og det regulerede aktiv og danner de tilh\\u00f8rende \\u00e6ndringsposteringer.\"}},{\"@type\":\"Question\",\"name\":\"Hvorn\\u00e5r behandles en \\u00e6ndring som en separat leasingaftale?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En \\u00e6ndring behandles kun som en separat leasingaftale, n\\u00e5r begge betingelser er opfyldt: omfanget \\u00f8ges ved, at retten til at bruge et eller flere underliggende aktiver tilf\\u00f8jes, og vederlaget \\u00f8ges med et bel\\u00f8b, der svarer til den selvst\\u00e6ndige pris for den \\u00f8gede brugsret. Er begge betingelser ikke opfyldt, behandles den som en \\u00e6ndring af den eksisterende aftale, og leasingforpligtelsen genm\\u00e5les med en revideret diskonteringsrente. ShareControl lader jer registrere begge tilf\\u00e6lde og dokumentere klassificeringen.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan bogf\\u00f8res \\u00e6ndringen, og hvordan dokumenteres den over for revisor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u00c6ndringer og revurderinger giver \\u00e6ndringsposteringer for opdateret leasingforpligtelse, brugsretsaktiv, rente og afskrivning. ShareControl IFRS 16 leverer posteringerne som bogf\\u00f8ringsjournal eller som grundlag for en ERP-integration og bevarer, hvad der blev \\u00e6ndret, hvilken type \\u00e6ndring det var, hvilken rente der blev brugt, og hvorn\\u00e5r. Bogf\\u00f8ringsjournalen viser, hvilke leasingaftaler, beregninger og foruds\\u00e6tninger posteringerne bygger p\\u00e5, i koncernens eget Microsoft 365.\"}}]}<\/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\">Hvad er forskellen p\u00e5 en \u00e6ndring af en leasingaftale og en revurdering efter IFRS 16?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En \u00e6ndring af en leasingaftale er en \u00e6ndring i selve aftalen, som ikke var en del af de oprindelige aftalevilk\u00e5r, for eksempel \u00e6ndret omfang, genforhandlet leje eller en aftalt \u00e6ndring af leasingperioden. En revurdering skyldes derimod \u00e6ndrede vurderinger eller forhold inden for den eksisterende aftale, for eksempel en \u00e6ndret vurdering af leasingperioden eller en k\u00f8bsoption, eller en indeksregulering. Ved en \u00e6ndring af en leasingaftale, der ikke behandles som en separat leasingaftale, bruges en revideret diskonteringsrente. Ved en revurdering bruges en revideret diskonteringsrente, n\u00e5r leasingperioden eller vurderingen af en k\u00f8bsoption \u00e6ndres. Ved indeksregulering beholdes den oprindelige diskonteringsrente, medmindre \u00e6ndringen skyldes en \u00e6ndring i variable renter.<\/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\">Hvorn\u00e5r genm\u00e5les leasingforpligtelsen med en revideret diskonteringsrente, og hvorn\u00e5r beholdes den oprindelige?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En revideret diskonteringsrente bruges ved en \u00e6ndring af leasingperioden, en \u00e6ndret vurdering af en k\u00f8bs- eller forl\u00e6ngelsesoption og ved en \u00e6ndring i variable renter. Den oprindelige rente beholdes, n\u00e5r fremtidige betalinger \u00e6ndres som f\u00f8lge af et indeks eller en sats, for eksempel nettoprisindekset, og n\u00e5r det bel\u00f8b, der forventes betalt under en restv\u00e6rdigaranti, \u00e6ndres. ShareControl IFRS 16 lader jer v\u00e6lge den rigtige rente for den enkelte \u00e6ndring og dokumenterer valget sammen med beregningen.<\/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\">Hvordan h\u00e5ndteres indeksregulering af leasingydelserne?<\/h3><\/div><div class=\"uagb-faq-content\"><p>N\u00e5r leasingydelserne \u00e6ndres som f\u00f8lge af et indeks eller en sats, for eksempel nettoprisindekset, genm\u00e5les leasingforpligtelsen med den oprindelige diskonteringsrente og ikke en ny. ShareControl IFRS 16 opdaterer fremtidige betalinger og forpligtelsen ud fra det samme grundlag, s\u00e5 effekten kan spores tilbage til indeks\u00e6ndringen.<\/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\">Hvad sker der, n\u00e5r leasingperioden \u00e6ndres, eller en option udnyttes?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En \u00e6ndret leasingperiode som f\u00f8lge af en option i aftalen eller en \u00e6ndret vurdering af en option er en revurdering, der kr\u00e6ver genm\u00e5ling af leasingforpligtelsen med en revideret diskonteringsrente. \u00c6ndres leasingperioden ved en genforhandling, er der tale om en \u00e6ndring af leasingaftalen. ShareControl IFRS 16 opdaterer betalingsplan, nutidsv\u00e6rdi, leasingforpligtelse og amortiseringsplan og bevarer historikken over den nye vurdering.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-7e3f9345 \" 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 behandles en reduktion af omfanget eller en delvis opsigelse?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Ved en \u00e6ndring, der reducerer omfanget, for eksempel f\u00e6rre lokaler eller en delvis opsigelse, neds\u00e6ttes den regnskabsm\u00e6ssige v\u00e6rdi af brugsretsaktivet for at afspejle det delvise eller fulde oph\u00f8r, og en gevinst eller et tab indregnes i resultatopg\u00f8relsen. ShareControl IFRS 16 beregner den regulerede forpligtelse og det regulerede aktiv og danner de tilh\u00f8rende \u00e6ndringsposteringer.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-ca7a4924 \" 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\">Hvorn\u00e5r behandles en \u00e6ndring som en separat leasingaftale?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En \u00e6ndring behandles kun som en separat leasingaftale, n\u00e5r begge betingelser er opfyldt: omfanget \u00f8ges ved, at retten til at bruge et eller flere underliggende aktiver tilf\u00f8jes, og vederlaget \u00f8ges med et bel\u00f8b, der svarer til den selvst\u00e6ndige pris for den \u00f8gede brugsret. Er begge betingelser ikke opfyldt, behandles den som en \u00e6ndring af den eksisterende aftale, og leasingforpligtelsen genm\u00e5les med en revideret diskonteringsrente. ShareControl lader jer registrere begge tilf\u00e6lde og dokumentere klassificeringen.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9645fc99 \" 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 bogf\u00f8res \u00e6ndringen, og hvordan dokumenteres den over for revisor?<\/h3><\/div><div class=\"uagb-faq-content\"><p>\u00c6ndringer og revurderinger giver \u00e6ndringsposteringer for opdateret leasingforpligtelse, brugsretsaktiv, rente og afskrivning. ShareControl IFRS 16 leverer posteringerne som bogf\u00f8ringsjournal eller som grundlag for en ERP-integration og bevarer, hvad der blev \u00e6ndret, hvilken type \u00e6ndring det var, hvilken rente der blev brugt, og hvorn\u00e5r. Bogf\u00f8ringsjournalen viser, hvilke leasingaftaler, beregninger og foruds\u00e6tninger posteringerne bygger p\u00e5, i koncernens eget Microsoft 365.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>S\u00e5dan fungerer det S\u00e5dan fungerer \u00e6ndringer af leasingaftaler i ShareControl IFRS 16 ShareControl IFRS 16 samler aftaledata, beregninger, posteringer og dokumentation i samme l\u00f8sning. N\u00e5r en \u00e6ndring eller revurdering registreres, kan systemet opdatere beregningsgrundlaget og vise, hvordan \u00e6ndringen p\u00e5virker IFRS 16-rapporteringen. 1 Find den leasingaftale, der skal \u00e6ndres, og \u00e5bn aftaledetaljerne. 2 Angiv, om \u00e6ndringen &#8230; <a title=\"Leasingmodifikationer og revurderinger i ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/leasingmodifikationer-og-revurderinger-i-sharecontrol-ifrs-16\/\" aria-label=\"Read more about Leasingmodifikationer og revurderinger 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-18113","page","type-page","status-publish"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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Bryne","author_link":"https:\/\/sharecontrol.io\/da\/author\/ragnar\/"},"uagb_comment_info":0,"uagb_excerpt":"S\u00e5dan fungerer det S\u00e5dan fungerer \u00e6ndringer af leasingaftaler i ShareControl IFRS 16 ShareControl IFRS 16 samler aftaledata, beregninger, posteringer og dokumentation i samme l\u00f8sning. 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