{"id":18141,"date":"2026-06-23T12:40:40","date_gmt":"2026-06-23T11:40:40","guid":{"rendered":"https:\/\/sharecontrol.io\/produkter\/ifrs-16-system\/flervaluta-og-koncernkonsolidering-af-leasingaftaler-i-sharecontrol-ifrs-16\/"},"modified":"2026-10-02T13:20:55","modified_gmt":"2026-10-02T12:20:55","slug":"flervaluta-og-koncernkonsolidering-af-leasingaftaler","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/flervaluta-og-koncernkonsolidering-af-leasingaftaler\/","title":{"rendered":"Flervaluta og koncernkonsolidering 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=\"flervaluta-og-koncernkonsolidering-af-leasingaftaler-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">Flervaluta og koncernkonsolidering af leasingaftaler i ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e5r leasingaftaler h\u00e5ndteres p\u00e5 tv\u00e6rs af selskaber, lande og valutaer, bliver IFRS 16 hurtigt mere end en beregnings\u00f8velse. ShareControl IFRS 16 h\u00e5ndterer automatisk aftalevaluta, funktionel valuta og koncernens pr\u00e6sentationsvaluta i samme datagrundlag og underst\u00f8tter valutabehandling af IFRS 16-poster efter principperne i IAS 21. <\/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 ShareControl IFRS 16 h\u00e5ndterer leasingaftaler p\u00e5 tv\u00e6rs af selskaber og valutaer, fra lokale tal til koncernrapportering.<\/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-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-haandteres-flervaluta-og-koncernrapportering-af-leasingaftaler-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">S\u00e5dan h\u00e5ndteres flervaluta og koncernrapportering af leasingaftaler i ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 samler leasingaftaler, selskabsstruktur, valutaer, valutakurser og beregninger i samme l\u00f8sning. Lokale tal kan dermed rapporteres separat, samtidig med at koncernen f\u00e5r \u00e9t samlet IFRS 16-grundlag. <\/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\">Opret koncernstrukturen med selskaber, lande, valutaer og rapporteringsenheder.<\/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\">Registr\u00e9r leasingaftaler i aftalevalutaen med de relevante IFRS 16-foruds\u00e6tninger.<\/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\">Hent eller registr\u00e9r valutakurser til korrekt valutabehandling og rapportering.<\/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\">Rapport\u00e9r IFRS 16-data p\u00e5 selskabs- og koncernniveau med dokumenteret grundlag.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-5ed41ba0\">\n<div class=\"gb-container gb-container-02d5e76c\">\n<div class=\"gb-container gb-container-cbe76475\">\n\n<p class=\"gb-headline gb-headline-d30d1d33 gb-headline-text\">IFRS 16-valutabehandling<\/p>\n\n\n\n<h2 id=\"korrekt-valutabehandling-af-ifrs-16poster-i-sharecontrol\" class=\"gb-headline gb-headline-5c2870e4 gb-headline-text\">Korrekt valutabehandling af IFRS 16-poster i ShareControl<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ved rapportering i en anden valuta bruges forskellige valutakurser, afh\u00e6ngigt af hvilken del af IFRS 16-bev\u00e6gelserne der omregnes. ShareControl IFRS 16 h\u00e5ndterer dette pr. post, s\u00e5 primo, periodens bev\u00e6gelser og ultimo kan rapporteres med det rigtige kursgrundlag. <\/p>\n\n\n<div class=\"gb-container gb-container-3febb1b0\">\n\n<figure class=\"wp-block-table\"><table><thead><tr><td><strong>IFRS 16-post<\/strong><\/td><td><strong>Valutabehandling i ShareControl IFRS 16<\/strong><\/td><td><strong>Forklaring<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Leasingforpligtelse primo<\/strong><\/td><td>Forrige periodes lukkekurs<\/td><td>Sikrer kontinuitet med den v\u00e6rdi, der blev rapporteret i forrige periode<\/td><\/tr><tr><td><strong>Leasingydelser (pengestr\u00f8m)<\/strong><\/td><td>Periodens kurs<\/td><td>Betalinger omregnes til periodens valutakurs<\/td><\/tr><tr><td><strong>Renteomkostning<\/strong><\/td><td>Periodens kurs \/ gennemsnitskurs<\/td><td>Renteeffekten rapporteres med periodens valutakurs<\/td><\/tr><tr><td><strong>Leasingforpligtelse ultimo<\/strong><\/td><td>Lukkekurs p\u00e5 balancedagen<\/td><td>Den udg\u00e5ende leasingforpligtelse rapporteres til balancedagens lukkekurs<\/td><\/tr><tr><td><strong>Kortfristet del af leasingforpligtelsen<\/strong><\/td><td>Lukkekurs p\u00e5 balancedagen<\/td><td>Den kortfristede del f\u00f8lger lukkekursen for leasingforpligtelsen<\/td><\/tr><tr><td><strong>Brugsretsaktiv<\/strong><\/td><td>Transaktionsdagens kurs ved m\u00e5ling til historisk kostpris<\/td><td>Brugsretsaktivet er en ikke-monet\u00e6r post og omregnes derfor ikke l\u00f8bende som f\u00f8lge af kurs\u00e6ndringer<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"gb-headline gb-headline-9c4de2bc gb-headline-text\">ShareControl IFRS 16 bruger forskellige valutakurser afh\u00e6ngigt af, hvilken post der omregnes. Leasingforpligtelsen primo bygger p\u00e5 forrige periodes lukkekurs, periodens betalinger og renter omregnes til periodens kurs, mens leasingforpligtelsen ultimo og den kortfristede del rapporteres til balancedagens lukkekurs. Brugsretsaktivet behandles separat og m\u00e5les normalt til kursen p\u00e5 transaktionsdagen, n\u00e5r det m\u00e5les til historisk kostpris.  <br> <br><strong>Ved omregning fra et datterselskabs funktionelle valuta til koncernens pr\u00e6sentationsvaluta g\u00e6lder s\u00e6rskilte regler. <\/strong>Her omregnes alle aktiver og forpligtelser, herunder brugsretsaktivet og leasingforpligtelsen, til lukkekursen p\u00e5 balancedagen.<\/p>\n\n<\/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\">Leasingaftalens valuta<\/p>\n\n\n\n<h2 id=\"leasingaftale-i-en-anden-valuta-end-selskabets-funktionelle-valuta\" class=\"gb-headline gb-headline-4d51b614 gb-headline-text\">Leasingaftale i en anden valuta end selskabets funktionelle valuta<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e5r leasingaftalens valuta afviger fra selskabets funktionelle valuta, behandles brugsretsaktivet og leasingforpligtelsen forskelligt.<\/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\">Brugsretsaktivet m\u00e5les normalt til valutakursen p\u00e5 transaktionsdagen og omregnes ikke l\u00f8bende alene som f\u00f8lge af kurs\u00e6ndringer, n\u00e5r det m\u00e5les til historisk kostpris.<\/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\">Leasingforpligtelsen er en monet\u00e6r post og omregnes til lukkekursen p\u00e5 hver balancedag.<\/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\"><strong>Valutakursdifferencer<\/strong> p\u00e5 leasingforpligtelsen indregnes normalt i resultatopg\u00f8relsen.<\/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\n<p class=\"gb-headline gb-headline-5278cbc2 gb-headline-text\">Pr\u00e6sentationsvaluta<\/p>\n\n\n\n<h2 id=\"fra-funktionel-valuta-til-koncernens-praesentationsvaluta\" class=\"gb-headline gb-headline-eb30ade8 gb-headline-text\">Fra funktionel valuta til koncernens pr\u00e6sentationsvaluta<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Valutaomregning ved koncernrapportering er en anden problemstilling end valutabehandlingen af den enkelte leasingaftale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 g\u00f8r det muligt at rapportere lokale IFRS 16-tal og samtidig omregne data til koncernens f\u00e6lles pr\u00e6sentationsvaluta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e5r et datterselskab har en anden funktionel valuta end koncernens pr\u00e6sentationsvaluta, omregnes IFRS 16-tallene efter principperne i IAS 21.<\/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\">Aktiver og forpligtelser omregnes til lukkekursen p\u00e5 balancedagen.<\/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\">Indt\u00e6gter og omkostninger omregnes til kurserne p\u00e5 transaktionsdagene. En gennemsnitskurs kan anvendes, n\u00e5r den giver en rimelig tiln\u00e6rmelse. <\/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\">Omregningsdifferencer, der opst\u00e5r ved omregning til koncernens pr\u00e6sentationsvaluta, indregnes i anden totalindkomst (OCI).<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-dfb9e45e\">\n<div class=\"gb-container gb-container-5f086c93\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-5d0803f9\">\n<div class=\"gb-grid-column gb-grid-column-782cbf48\"><div class=\"gb-container gb-container-782cbf48\">\n\n<p class=\"gb-headline gb-headline-7d7b2d81 gb-headline-text\">Koncernstruktur<\/p>\n\n\n\n<h2 id=\"rapportering-paa-tvaers-af-koncernstrukturen\" class=\"gb-headline gb-headline-71b5f38a gb-headline-text\">Rapportering p\u00e5 tv\u00e6rs af koncernstrukturen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Koncernrapportering starter med en tydelig struktur. I ShareControl IFRS 16 kan leasingaftaler knyttes til juridiske enheder, lande, valutaer og rapporteringsniveauer. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-19a514da\"><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\">Selskab og juridisk enhed<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-cf3770ce\"><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\">Land og region<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-30ba1bd2\"><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\">Lokal valuta<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-d1036efb\"><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\">Rapporteringsvaluta<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-4278b49c\"><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\">Koncernstruktur og konsolideringsniveau<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-3a41c18d\"><div class=\"gb-container gb-container-3a41c18d\">\n\n<p class=\"gb-headline gb-headline-3d8e3526 gb-headline-text\">Valutakurser<\/p>\n\n\n\n<h2 id=\"hent-valutakurser-automatisk-eller-brug-koncernens-egne-kurser\" class=\"gb-headline gb-headline-b0df7ef9 gb-headline-text\">Hent valutakurser automatisk, eller brug koncernens egne kurser<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl kan hente valutakurser fra centralbanker eller bruge koncernens egne valutakurser. Hvilken kurs der anvendes, afh\u00e6nger af, hvilken del af IFRS 16-bev\u00e6gelserne eller koncernrapporteringen der omregnes.<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-a81c39d4\"><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\">Automatisk hentning fra centralbanker<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-1047bd25\"><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\">Forrige periodes lukkekurs for primo<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-2c30c992\"><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\">Periodens kurs eller gennemsnitskurs for betalinger og resultatposter<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-1a951ff0\"><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\">Lukkekurs p\u00e5 balancedagen for leasingforpligtelsen ultimo<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-7c463057\"><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\">Underst\u00f8ttelse af koncernens egne valutakurser<\/span><\/p>\n\n<\/div><\/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\">Aftalevaluta<\/p>\n\n\n\n<h2 id=\"leasingaftaler-i-forskellige-valutaer\" class=\"gb-headline gb-headline-f9f278d7 gb-headline-text\">Leasingaftaler i forskellige valutaer<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 g\u00f8r det muligt at bevare aftalevalutaen p\u00e5 den enkelte leasingaftale og samtidig rapportere v\u00e6rdierne i selskabets funktionelle valuta og koncernens pr\u00e6sentationsvaluta.<\/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\">Leasingaftaler i DKK, NOK, SEK, EUR, GBP og andre valutaer<\/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\">Aftalevaluta p\u00e5 den enkelte leasingaftale<\/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\">Funktionel valuta pr. selskab<\/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\">Koncernens pr\u00e6sentationsvaluta p\u00e5 rapportniveau<\/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\">Sporbarhed fra koncerntal til den lokale aftale<\/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<div class=\"wp-block-uagb-image uagb-block-4dfe43aa 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\/Setting-entity-currency-in-ShareControl-IFRS-16.webp\" alt=\"Valg av selskapsvaluta i ShareControl IFRS 16\" class=\"uag-image-18022\" width=\"962\" height=\"280\" title=\"Valg av selskapsvaluta 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-5606279a\">\n<div class=\"gb-container gb-container-4700c688\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-67b989bd\">\n<div class=\"gb-grid-column gb-grid-column-961fdf6b\"><div class=\"gb-container gb-container-961fdf6b\">\n\n<p class=\"gb-headline gb-headline-f9f82873 gb-headline-text\">Konsolidering<\/p>\n\n\n\n<h2 id=\"automatisk-rapportering-af-leasingdata-paa-tvaers-af-koncernen\" class=\"gb-headline gb-headline-35221130 gb-headline-text\">Automatisk rapportering af leasingdata p\u00e5 tv\u00e6rs af koncernen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For koncerner er det vigtigt at kunne se b\u00e5de lokale tal og samlede tal. ShareControl IFRS 16 g\u00f8r det lettere at rapportere IFRS 16 pr. selskab, region eller koncern uden at bygge separate Excel-modeller. <\/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\">Rapportering pr. selskab<\/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\">Rapportering pr. region<\/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\">Samlet koncernrapportering<\/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\">Leasingforpligtelser p\u00e5 koncernniveau<\/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\">Brugsretsaktiver p\u00e5 koncernniveau<\/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\">F\u00e6lles datamodel og posteringslogik<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-850b9fa6\"><div class=\"gb-container gb-container-850b9fa6\">\n\n<p class=\"gb-headline gb-headline-ca15b279 gb-headline-text\">Dokumentation<\/p>\n\n\n\n<h2 id=\"spor-koncerntal-tilbage-til-lokale-leasingaftaler-og-valutakurser-via-revisionssporet\" class=\"gb-headline gb-headline-62e8ee63 gb-headline-text\">Spor koncerntal tilbage til lokale leasingaftaler og valutakurser via revisionssporet<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ved revisionen skal rapporterede koncerntal kunne forklares. ShareControl IFRS 16 bevarer sammenh\u00e6ngen mellem koncernrapporteringen, de lokale selskaber, valutaer, valutakurser, leasingaftaler og beregninger. <\/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\">Hvilke selskaber der indg\u00e5r<\/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\">Hvilke aftaler der indg\u00e5r<\/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\">Hvilken valuta der er brugt<\/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\">Hvilke valutakurser der er brugt<\/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\">Hvordan tallene er beregnet<\/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\">F\u00e5 styr p\u00e5 IFRS 16 p\u00e5 tv\u00e6rs af selskaber og valutaer<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se, hvordan ShareControl IFRS 16 g\u00f8r det lettere at h\u00e5ndtere flere valutaer, valutakurser, koncernrapportering og sporbarhed i leasingportef\u00f8ljen.<\/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 ShareControl IFRS 16 h\u00e5ndterer leasingaftaler p\u00e5 tv\u00e6rs af selskaber og valutaer, fra lokale tal til koncernrapportering. <\/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-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<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-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-b734e747\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/leasingmodifikasjoner-og-revurderinger\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-faa5ec71 gb-headline-text\">\u00c6ndring af leasingaftaler \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-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\\\/flervaluta-og-koncernkonsolidering-af-leasingaftaler\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Hvordan h\\u00e5ndterer ShareControl IFRS 16 rapportering p\\u00e5 tv\\u00e6rs af selskaber og valutaer?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"ShareControl IFRS 16 samler leasingaftaler, selskabsstruktur, valutaer, valutakurser og beregninger i samme datagrundlag. Det g\\u00f8r det muligt at rapportere IFRS 16-tal pr. selskab, region og koncern, samtidig med at tallene kan spores tilbage til den enkelte leasingaftale.\"}},{\"@type\":\"Question\",\"name\":\"Hentes valutakurserne automatisk eller manuelt?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"ShareControl kan hente valutakurser automatisk fra centralbanker eller bruge kurser, som virksomheden selv registrerer. Det g\\u00f8r det muligt at f\\u00f8lge koncernens fastlagte principper og rutiner for valutakurser.\"}},{\"@type\":\"Question\",\"name\":\"Kan vi bruge koncernens egne valutakurser i stedet for officielle kurser?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja. Hvis koncernens rapporteringsproces bruger egne valutakurser, kan de registreres og bruges i rapporteringen i stedet for automatisk hentede kurser.\"}},{\"@type\":\"Question\",\"name\":\"Kan ShareControl IFRS 16 rapportere b\\u00e5de pr. selskab og p\\u00e5 koncernniveau?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja. IFRS 16-data kan rapporteres pr. juridisk enhed, pr. region og p\\u00e5 samlet koncernniveau. B\\u00e5de de lokale selskaber og koncernfunktionen f\\u00e5r den relevante rapportering ud fra samme datagrundlag.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan h\\u00e5ndterer ShareControl valutakurser i leasingforpligtelsen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"ShareControl IFRS 16 bruger forskellige valutakurser gennem bev\\u00e6gelserne. Leasingforpligtelsen primo bygger p\\u00e5 forrige periodes lukkekurs, periodens betalinger og renter omregnes til periodens kurs, mens leasingforpligtelsen ultimo og den kortfristede del rapporteres til balancedagens lukkekurs.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan behandles brugsretsaktivet og leasingforpligtelsen, n\\u00e5r leasingaftalen er i en anden valuta end selskabets funktionelle valuta?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Brugsretsaktivet m\\u00e5les normalt til valutakursen p\\u00e5 transaktionsdagen, n\\u00e5r det m\\u00e5les til historisk kostpris, mens leasingforpligtelsen som monet\\u00e6r post omregnes til lukkekursen p\\u00e5 hver balancedag. Valutakursdifferencer p\\u00e5 leasingforpligtelsen indregnes normalt i resultatopg\\u00f8relsen.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan h\\u00e5ndteres valuta ved koncernrapportering?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"N\\u00e5r et datterselskab har en anden funktionel valuta end koncernens pr\\u00e6sentationsvaluta, omregnes aktiver og forpligtelser til lukkekursen p\\u00e5 balancedagen. Indt\\u00e6gter og omkostninger omregnes til kurserne p\\u00e5 transaktionsdagene, og en gennemsnitskurs kan anvendes, n\\u00e5r den giver en rimelig tiln\\u00e6rmelse. Omregningsdifferencer indregnes i anden totalindkomst (OCI).\"}},{\"@type\":\"Question\",\"name\":\"Hvordan dokumenteres koncerntallene over for revisor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"ShareControl IFRS 16 giver sporbarhed fra rapporterede koncerntal tilbage til selskab, leasingaftale, valuta, valutakurs og de underliggende beregninger. Det g\\u00f8r det lettere at dokumentere grundlaget for IFRS 16-rapporteringen over for revisor.\"}}]}<\/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 h\u00e5ndterer ShareControl IFRS 16 rapportering p\u00e5 tv\u00e6rs af selskaber og valutaer?<\/h3><\/div><div class=\"uagb-faq-content\"><p>ShareControl IFRS 16 samler leasingaftaler, selskabsstruktur, valutaer, valutakurser og beregninger i samme datagrundlag. Det g\u00f8r det muligt at rapportere IFRS 16-tal pr. selskab, region og koncern, samtidig med at tallene kan spores tilbage til den enkelte leasingaftale.<\/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\">Hentes valutakurserne automatisk eller manuelt?<\/h3><\/div><div class=\"uagb-faq-content\"><p>ShareControl kan hente valutakurser automatisk fra centralbanker eller bruge kurser, som virksomheden selv registrerer. Det g\u00f8r det muligt at f\u00f8lge koncernens fastlagte principper og rutiner for valutakurser.<\/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\">Kan vi bruge koncernens egne valutakurser i stedet for officielle kurser?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Ja. Hvis koncernens rapporteringsproces bruger egne valutakurser, kan de registreres og bruges i rapporteringen i stedet for automatisk hentede kurser.<\/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\">Kan ShareControl IFRS 16 rapportere b\u00e5de pr. selskab og p\u00e5 koncernniveau?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Ja. IFRS 16-data kan rapporteres pr. juridisk enhed, pr. region og p\u00e5 samlet koncernniveau. B\u00e5de de lokale selskaber og koncernfunktionen f\u00e5r den relevante rapportering ud fra samme datagrundlag.<\/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 h\u00e5ndterer ShareControl valutakurser i leasingforpligtelsen?<\/h3><\/div><div class=\"uagb-faq-content\"><p>ShareControl IFRS 16 bruger forskellige valutakurser gennem bev\u00e6gelserne. Leasingforpligtelsen primo bygger p\u00e5 forrige periodes lukkekurs, periodens betalinger og renter omregnes til periodens kurs, mens leasingforpligtelsen ultimo og den kortfristede del rapporteres til balancedagens lukkekurs.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-c3739695 \" 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 brugsretsaktivet og leasingforpligtelsen, n\u00e5r leasingaftalen er i en anden valuta end selskabets funktionelle valuta?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Brugsretsaktivet m\u00e5les normalt til valutakursen p\u00e5 transaktionsdagen, n\u00e5r det m\u00e5les til historisk kostpris, mens leasingforpligtelsen som monet\u00e6r post omregnes til lukkekursen p\u00e5 hver balancedag. Valutakursdifferencer p\u00e5 leasingforpligtelsen indregnes normalt i resultatopg\u00f8relsen.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-44fe9388 \" 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 valuta ved koncernrapportering?<\/h3><\/div><div class=\"uagb-faq-content\"><p>N\u00e5r et datterselskab har en anden funktionel valuta end koncernens pr\u00e6sentationsvaluta, omregnes aktiver og forpligtelser til lukkekursen p\u00e5 balancedagen. Indt\u00e6gter og omkostninger omregnes til kurserne p\u00e5 transaktionsdagene, og en gennemsnitskurs kan anvendes, n\u00e5r den giver en rimelig tiln\u00e6rmelse. Omregningsdifferencer indregnes i anden totalindkomst (OCI).<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-227b1f7c \" 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 koncerntallene over for revisor?<\/h3><\/div><div class=\"uagb-faq-content\"><p>ShareControl IFRS 16 giver sporbarhed fra rapporterede koncerntal tilbage til selskab, leasingaftale, valuta, valutakurs og de underliggende beregninger. Det g\u00f8r det lettere at dokumentere grundlaget for IFRS 16-rapporteringen over for revisor.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>S\u00e5dan fungerer det S\u00e5dan h\u00e5ndteres flervaluta og koncernrapportering af leasingaftaler i ShareControl IFRS 16 ShareControl IFRS 16 samler leasingaftaler, selskabsstruktur, valutaer, valutakurser og beregninger i samme l\u00f8sning. Lokale tal kan dermed rapporteres separat, samtidig med at koncernen f\u00e5r \u00e9t samlet IFRS 16-grundlag. 1 Opret koncernstrukturen med selskaber, lande, valutaer og rapporteringsenheder. 2 Registr\u00e9r leasingaftaler i &#8230; <a title=\"Flervaluta og koncernkonsolidering af leasingaftaler i ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/flervaluta-og-koncernkonsolidering-af-leasingaftaler\/\" aria-label=\"Read more about Flervaluta og koncernkonsolidering 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-18141","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>Flervaluta og koncernkonsolidering af leasingaftaler i ShareControl IFRS 16<\/title>\n<meta name=\"description\" content=\"Flervaluta og koncernkonsolidering efter IFRS 16 i ShareControl: aftalevaluta, valutakurser og koncernrapportering samlet i jeres eget Microsoft 365.\" \/>\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\/flervaluta-og-koncernkonsolidering-af-leasingaftaler\/\" \/>\n<meta property=\"og:locale\" content=\"da_DK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Flervaluta og koncernkonsolidering af leasingaftaler i ShareControl IFRS 16\" \/>\n<meta property=\"og:description\" content=\"Flervaluta og koncernkonsolidering efter IFRS 16 i ShareControl: aftalevaluta, valutakurser og koncernrapportering 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