{"id":18180,"date":"2026-06-23T12:39:57","date_gmt":"2026-06-23T11:39:57","guid":{"rendered":"https:\/\/sharecontrol.io\/produkter\/ifrs-16-system\/revisionsspor-og-dokumentation-i-sharecontrol-ifrs-16\/"},"modified":"2026-10-02T13:32:59","modified_gmt":"2026-10-02T12:32:59","slug":"revisionsspor-og-dokumentation","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/revisionsspor-og-dokumentation\/","title":{"rendered":"Revisionsspor og dokumentation 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=\"revisionsspor-og-dokumentation-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">Revisionsspor og dokumentation i ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 16 handler ikke kun om at beregne det rigtige tal. Virksomheden skal ogs\u00e5 kunne forklare, hvordan tallet er opst\u00e5et, hvilke foruds\u00e6tninger der er brugt, hvilke \u00e6ndringer der er foretaget, og hvilken dokumentation der ligger bag. <\/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 dokumenterer aftaler, foruds\u00e6tninger, \u00e6ndringer og valutakurser, s\u00e5 tallene kan forklares ved revisionen.<\/p><\/div><\/div>\n\n\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script><script>hbspt.forms.create({\n    portalId: \"25744173\",\n    formId: \"1a5f52b7-e00d-482c-95a8-fe5ede7a9c31\"\n  });\n<\/script>\n<\/div><button class=\"uagb-modal-popup-close\" aria-label=\"Close Modal\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg><\/button><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-ad893ad6\">\n<div class=\"gb-button-wrapper gb-button-wrapper-ee05e61d\">\n\n<a class=\"gb-button gb-button-98e62174\" href=\"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/\"><span class=\"gb-button-text\">Se IFRS 16-systemet<\/span><span class=\"gb-icon\"><svg viewBox=\"0 0 16 16\" class=\"bi bi-arrow-right-short\" fill=\"currentColor\" height=\"16\" width=\"16\">   <path d=\"M4 8a.5.5 0 0 1 .5-.5h5.793L8.146 5.354a.5.5 0 1 1 .708-.708l3 3a.5.5 0 0 1 0 .708l-3 3a.5.5 0 0 1-.708-.708L10.293 8.5H4.5A.5.5 0 0 1 4 8z\" fill-rule=\"evenodd\"><\/path> <\/svg><\/span><\/a>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-29737b92\"><div class=\"gb-container gb-container-29737b92\"><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-14d99f8a\">\n<div class=\"gb-container gb-container-703dc0c4\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-ba03fd8f\">\n<div class=\"gb-grid-column gb-grid-column-36292d8b\"><div class=\"gb-container gb-container-36292d8b\">\n\n<p class=\"gb-headline gb-headline-c6e0554b gb-headline-text\">Baggrund<\/p>\n\n\n\n<h2 id=\"derfor-er-revisionsspor-afgoerende-i-ifrs-16\" class=\"gb-headline gb-headline-4d51b614 gb-headline-text\">Derfor er revisionsspor afg\u00f8rende i IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e5r revisor sp\u00f8rger til et IFRS 16-tal, er det sj\u00e6ldent nok at vise en slutv\u00e6rdi. \u00d8konomiafdelingen skal kunne vise aftalegrundlag, betalingsplan, diskonteringsrente, valutakurser, \u00e6ndringer, posteringer og rapporteringsgrundlag. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-798e3862 gb-headline-text\">Det dokumenterer ShareControl IFRS 16:<\/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\">Hvilken leasingaftale der ligger bag tallet<\/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\">Hvilke inputfelter og foruds\u00e6tninger der er brugt<\/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\">Hvilken diskonteringsrente der er anvendt<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-816d9a53\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Hvilke valutakurser der p\u00e5virker rapporteringen<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-90190ec5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Hvilke \u00e6ndringer eller revurderinger der er foretaget<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-570e00f7\"><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 h\u00e6nger sammen med bogf\u00f8ringsjournal og rapporter<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-ab1a19c7\"><div class=\"gb-container gb-container-ab1a19c7\">\n\t\t\t\t\t<div\n\t\t\t\t\t\tclass=\"wp-block-uagb-image-gallery uagb-block-32f56baf     \"\n\t\t\t\t\t\tstyle=\"\"\n\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery spectra-image-gallery__layout--grid spectra-image-gallery__layout--grid-col-1 spectra-image-gallery__layout--grid-col-tab-3 spectra-image-gallery__layout--grid-col-mob-2\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-wrapper\" data-spectra-gallery-image-id=\"17018\" tabindex=\"0\">\n\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media spectra-image-gallery__media--grid\">\n\t\t\t\t<picture>\n\t\t\t\t\t<source media=\"(min-width: 1024px)\" srcset=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/05\/Trinn_3_interne_kontroller_og_justeringer.webp\">\n\t\t\t\t\t<source media=\"(min-width: 768px)\" srcset=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/05\/Trinn_3_interne_kontroller_og_justeringer-1024x714.webp\">\n\t\t\t\t\t<img decoding=\"async\" class=\"spectra-image-gallery__media-thumbnail spectra-image-gallery__media-thumbnail--grid\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/05\/Trinn_3_interne_kontroller_og_justeringer-300x209.webp\" alt=\"Eksempel: revisionsspor fra et rapporteret IFRS 16-tal til aftale, input og beregning\" loading=\"lazy\" \/>\n\t\t\t\t<\/picture>\n\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-blurrer\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-caption-wrapper spectra-image-gallery__media-thumbnail-caption-wrapper--bar-inside\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-caption spectra-image-gallery__media-thumbnail-caption--bar-inside\">\n\t\t\t\t\tEksempel: revisionsspor fra et rapporteret IFRS 16-tal til aftale, input og beregning\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class='spectra-image-gallery__control-lightbox' tabindex='0'>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper spectra-image-gallery__control-lightbox--main\" dir=\"\">\n\t\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t<img class=\"swiper-lazy\" data-src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/05\/Trinn_3_interne_kontroller_og_justeringer.webp\" alt=\"Eksempel: revisionsspor fra et rapporteret IFRS 16-tal til aftale, input og beregning\"\/>\n\t\t\t\t\t\t\t\t<div class=\"swiper-lazy-preloader swiper-lazy-preloader-white\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-button-next\"><\/div>\n\t\t\t\t\t<div class=\"swiper-button-prev\"><\/div>\n\t\t\t\t<\/div>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<button class='spectra-image-gallery__control-lightbox--close' aria-label=\"Close\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-af286f28\">\n<div class=\"gb-container gb-container-260cb892\">\n<div class=\"gb-container gb-container-aabe300d\">\n\n<p class=\"gb-headline gb-headline-bdece1e4 gb-headline-text\">S\u00e5dan fungerer det<\/p>\n\n\n\n<h2 id=\"saadan-fungerer-revisionssporet-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">S\u00e5dan fungerer revisionssporet i ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 samler leasingaftaler, inputfelter, beregninger, dokumentation, posteringer og rapportering i samme l\u00f8sning. Det g\u00f8r det lettere at forklare IFRS 16-tallene uden at lede i separate regneark, mapper og e-mailtr\u00e5de. <\/p>\n\n\n<div class=\"gb-container gb-container-6f267eb1\">\n<div class=\"gb-container gb-container-c6ac3ed6\">\n\n<p class=\"gb-headline gb-headline-aa3fb5a4 gb-headline-text\">1<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-6f648910 gb-headline-text\">Registr\u00e9r aftale, betalingsplan, rente, valuta, selskabsoplysninger og dokumentation.<\/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\">Systemet beregner IFRS 16-v\u00e6rdier ud fra samme dokumenterede datagrundlag.<\/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\">\u00c6ndringer, revurderinger, valutakurser og posteringer gemmes i historikken.<\/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\">Rapporterede tal kan spores tilbage til aftale, beregning, bogf\u00f8ringsjournal og dokumentation.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-ea237df0\">\n<div class=\"gb-container gb-container-c880378c\">\n<div class=\"gb-container gb-container-d2a0d3dc\">\n\n<p class=\"gb-headline gb-headline-4e243cc4 gb-headline-text\">Hvad kan spores?<\/p>\n\n\n\n<h2 id=\"sporbarhed-fra-inputfelt-til-rapporteret-tal\" class=\"gb-headline gb-headline-4fab2c58 gb-headline-text\">Sporbarhed fra inputfelt til rapporteret tal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 dokumenterer centrale input, vurderinger og beregninger p\u00e5 leasingaftalen, s\u00e5 tallene kan f\u00f8lges gennem hele processen.<\/p>\n\n\n<div class=\"gb-container gb-container-22f80120\">\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Hvad ShareControl IFRS 16 sporer<\/th><th class=\"has-text-align-left\" data-align=\"left\">Eksempler<\/th><\/tr><\/thead><tbody><tr><td>Aftalegrundlag<\/td><td>Aftaleperiode, betalingsplan, modpart, valuta og vedh\u00e6ftede dokumenter<\/td><\/tr><tr><td>Diskonteringsrente<\/td><td>Implicit rente, marginal l\u00e5nerente, portef\u00f8ljerente og foruds\u00e6tninger<\/td><\/tr><tr><td>Betalingsplan<\/td><td>Faste betalinger, variable betalinger, indeksreguleringer og \u00e6ndringer<\/td><\/tr><tr><td>Valutakurser<\/td><td>Centralbanker eller koncernens egne valutakurser<\/td><\/tr><tr><td>\u00c6ndringer af leasingaftaler<\/td><td>Genforhandling, forl\u00e6ngelse, opsigelse eller \u00e6ndret omfang<\/td><\/tr><tr><td>Revurderinger<\/td><td>Udnyttelse af optioner, \u00e6ndret leasingperiode og indeksregulering<\/td><\/tr><tr><td>Bogf\u00f8ringsjournal<\/td><td>Posteringer og ERP-grundlag<\/td><\/tr><tr><td>Rapporter<\/td><td>Noteoplysninger, forfaldsanalyse og koncernrapportering<\/td><\/tr><\/tbody><\/table><\/figure>\n\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\">Det siger vores kunder<\/p>\n\n\n\n<h2 id=\"derfor-kan-vores-kunder-lide-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-3a313f9e gb-headline-text\">Derfor kan vores kunder lide ShareControl IFRS 16<\/h2>\n\n\n<div class=\"gb-container gb-container-e8931214\">\n<div class=\"gb-container gb-container-f3ec8885\">\n\n<p class=\"gb-headline gb-headline-8914b6ca gb-headline-text\"><em>Man skal turde g\u00e5 ind og se p\u00e5 systemet for at forst\u00e5 logikken. S\u00e5 f\u00e5r du en st\u00f8rre forst\u00e5else og en \u00f8velse du b\u00f8r lave for at se, at det er korrekt. S\u00e5 ved du, at det er rigtigt for revisorerne, og du best\u00e5r kontrollen p\u00e5 en sikrere og mere sikker m\u00e5de.  <\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-124e8af8 gb-headline-text\"><em><a href=\"https:\/\/www.linkedin.com\/in\/henrikdurr\/\" type=\"link\" id=\"https:\/\/www.linkedin.com\/in\/henrikdurr\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u2013<\/a><a href=\"https:\/\/www.linkedin.com\/in\/elisabeth-croce-35a75b30\/\" type=\"link\" id=\"https:\/\/www.linkedin.com\/in\/elisabeth-croce-35a75b30\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Elisabeth Croce<\/strong>,<\/a> Business Controller<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Fr\u00f6sunda<\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-83709aa6 gb-headline-text\"><span style=\"text-decoration: underline;\"><a type=\"link\" href=\"https:\/\/sharecontrol.io\/da\/kundehistorier\/frosunda\/\" id=\"https:\/\/sharecontrol.io\/kundehistorier\/frosunda-norlandia\/\">Se Fr\u00f6sunda Case \u2192<\/a><\/span><\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-bfcffd9f\">\n\n<p class=\"gb-headline gb-headline-30848293 gb-headline-text\"><em>ShareControl IFRS 16 er en brugervenlig og fleksibel l\u00f8sning, der hele tiden viser os, hvor vores data kommer fra. Vi har over 100 kontrakter i systemet og oplever, at det giver os et fremragende overblik. Det sikrer korrekt rapportering og sikrer, at vi har \u00e9t samlet sted til dataene. Den tid, teamet bruger p\u00e5 at overholde IFRS 16, er blevet reduceret som f\u00f8lge af implementeringen af ShareControl. ShareControl giver ogs\u00e5 vores eksterne revisorer et fremragende indblik i transaktionerne p\u00e5 leasingkontrakterne \u2013 fanen, der viser \u00e6ndringerne i perioden, er en s\u00e6rligt nyttig funktion, fordi den hurtigt viser alle \u00e6ndringer i leasingaftalerne.    <\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><a href=\"https:\/\/www.linkedin.com\/in\/john-sheehy-a96256103\/?originalSubdomain=ie\" target=\"_blank\" rel=\"noreferrer noopener\"><em>\u2013 <strong>John Sheehy<\/strong>, <\/em>Group Financial Accountant<\/a><\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ef0acaff gb-headline-text\"><a type=\"link\" href=\"https:\/\/sharecontrol.io\/da\/kundehistorier\/fexco\/\" id=\"https:\/\/sharecontrol.io\/kundehistorier\/fexco\/\"><span style=\"text-decoration: underline;\">Se Fexco Case \u2192<\/span><\/a><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-200ef46d\">\n<div class=\"gb-container gb-container-c7f8688b\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-38fd45ff\">\n<div class=\"gb-grid-column gb-grid-column-d0ad0df7\"><div class=\"gb-container gb-container-d0ad0df7\">\n\n<p class=\"gb-headline gb-headline-8e5cfd2b gb-headline-text\">Aftalegrundlag<\/p>\n\n\n\n<h2 id=\"saml-aftale-inputfelter-og-dokumentation-et-sted\" class=\"gb-headline gb-headline-3cbaf5a4 gb-headline-text\">Saml aftale, inputfelter og dokumentation \u00e9t sted<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Revisionssporet starter med aftalegrundlaget. I ShareControl IFRS 16 kan leasingaftalen knyttes til dokumentation, betalingsplan, diskonteringsrente, valutagrundlag og beregningsforuds\u00e6tninger. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-e2f31e07\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Leasingaftale og bilag<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-442db1f1\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Betalingsplan og leasingperiode<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-522bda0b\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Diskonteringsrente og foruds\u00e6tninger<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-9eb7502c\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Selskab, valuta og dimensioner<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-22e1d6e8\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Klassificering og vurderingsgrundlag<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-090203ab\"><div class=\"gb-container gb-container-090203ab\">\n\n<p class=\"gb-headline gb-headline-cba206fa gb-headline-text\">Historik<\/p>\n\n\n\n<h2 id=\"dokumenter-aendringer-og-revurderinger\" class=\"gb-headline gb-headline-2fff56de gb-headline-text\">Dokument\u00e9r \u00e6ndringer og revurderinger<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 16-tal \u00e6ndrer sig, n\u00e5r aftalen \u00e6ndres. ShareControl IFRS 16 g\u00f8r det lettere at dokumentere, hvad der er \u00e6ndret, hvorn\u00e5r det blev \u00e6ndret, om \u00e6ndringen er en \u00e6ndring af aftalen eller en revurdering, og hvordan den p\u00e5virkede beregningen. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-422362b6\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">\u00c6ndringer af leasingaftaler<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-897a283e\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Revurderinger<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8b1186c5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">\u00c6ndret leasingperiode<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-0f3d02d8\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">\u00c6ndrede betalinger og indeksregulering<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-922d2075\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">\u00c6ndret diskonteringsrente<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-c9b000cf\"><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\">Historik over \u00e6ndringer og beregningseffekt<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-4de456fb\">\n\n<div class=\"wp-block-uagb-image uagb-block-9268efef wp-block-uagb-image--layout-overlay 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\/Historikk-dokumenter-modifikasjoner-og-revurderinger.webp\" alt=\"\" class=\"uag-image-17897\" width=\"1758\" height=\"492\" title=\"\" loading=\"lazy\" role=\"presentation\" \/><div class=\"wp-block-uagb-image--layout-overlay__color-wrapper\"><\/div><div class=\"wp-block-uagb-image--layout-overlay__inner bottom-center\"><figcaption class=\"uagb-image-caption\">Historikk &#8211; dokumenter modifikasjoner og revurderinger<\/figcaption><\/div><\/figure><\/div>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-85efb84b\">\n<div class=\"gb-container gb-container-9dc502a7\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-976f910e\">\n<div class=\"gb-grid-column gb-grid-column-b3061f18\"><div class=\"gb-container gb-container-b3061f18\">\n\n<p class=\"gb-headline gb-headline-de99ad50 gb-headline-text\">Valutakurser<\/p>\n\n\n\n<h2 id=\"spor-valutakurser-og-omregningsgrundlag\" class=\"gb-headline gb-headline-0e001823 gb-headline-text\">Spor valutakurser og omregningsgrundlag<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For leasingaftaler i fremmed valuta skal virksomheden kunne dokumentere, hvilke valutakurser der er brugt i beregning og rapportering. ShareControl IFRS 16 kan knytte kursgrundlaget til IFRS 16-v\u00e6rdierne. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-acb4ad8d\"><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 Norges Bank eller Sveriges Riksbank<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-c078b7c5\"><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 egne valutakurser<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8602e44d\"><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\">Gennemsnitskurser for resultatposter<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-a3ea8b82\"><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\">Afslutningskurs for leasingforpligtelsen og for alle balanceposter ved omregning til pr\u00e6sentationsvaluta<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-de0982f8\"><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\">Kursgrundlag dokumenteret til revisionen<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-f636c04c\"><div class=\"gb-container gb-container-f636c04c\">\n\n<p class=\"gb-headline gb-headline-b7bd12e2 gb-headline-text\">Sporbarhed<\/p>\n\n\n\n<h2 id=\"spor-tal-fra-rapporteringen-tilbage-til-aftalen\" class=\"gb-headline gb-headline-250fd108 gb-headline-text\">Spor tal fra rapporteringen tilbage til aftalen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Et rapporteret IFRS 16-tal b\u00f8r kunne forklares. ShareControl viser sammenh\u00e6ngen mellem rapportering, bogf\u00f8ringsjournal, beregning, foruds\u00e6tninger og aftalegrundlag. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ShareControl IFRS 16 giver sporbarhed mellem:<\/strong><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8d59486a\"><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\">Leasingaftale og betalingsplan<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8ee0bc78\"><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\">Beregningsgrundlag og bogf\u00f8ringsjournal<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-6d33155d\"><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 og opdaterede beregninger<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-3d9adf33\"><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\">Lokale leasingaftaler og koncernrapportering<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-f8aac1e5\"><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\">Rapporteringsgrundlag og underliggende aftaledata<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-a479c744\">\n\n<div class=\"wp-block-uagb-image uagb-block-fbf41aec wp-block-uagb-image--layout-overlay 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\/Spor-endring-i-valutakurser-og-omregningsgrunnlag.webp\" alt=\"Spor endring i valutakurser og omregningsgrunnlag\" class=\"uag-image-17902\" width=\"1427\" height=\"318\" title=\"Spor endring i valutakurser og omregningsgrunnlag\" loading=\"lazy\" role=\"img\" \/><div class=\"wp-block-uagb-image--layout-overlay__color-wrapper\"><\/div><div class=\"wp-block-uagb-image--layout-overlay__inner bottom-center\"><figcaption class=\"uagb-image-caption\">Spor endring i valutakurser og omregningsgrunnlag<\/figcaption><\/div><\/figure><\/div>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-d5ee48de\">\n<div class=\"gb-container gb-container-6b7bd6cd\">\n<div class=\"gb-container gb-container-5fedef20\">\n\n<p class=\"gb-headline gb-headline-ec0c5aa3 gb-headline-text\">Revisjonsutfordring<\/p>\n\n\n\n<h2 id=\"hvorfor-bliver-ifrs-16dokumentation-ofte-besvaerlig\" class=\"gb-headline gb-headline-05de90fe gb-headline-text\">Hvorfor bliver IFRS 16-dokumentation ofte besv\u00e6rlig?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mange virksomheder har korrekte beregninger, men bruger for meget tid p\u00e5 at dokumentere dem. Problemet opst\u00e5r, n\u00e5r aftaler, beregninger, e-mails, Excel-filer, valutakurser og revisionsgrundlag ligger hver for sig. <\/p>\n\n\n<div class=\"gb-container gb-container-0531fe31\">\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Udfordring<\/th><th class=\"has-text-align-left\" data-align=\"left\">Eksempel<\/th><th class=\"has-text-align-left\" data-align=\"left\">Konsekvens<\/th><th class=\"has-text-align-left\" data-align=\"left\">Med ShareControl IFRS 16<\/th><\/tr><\/thead><tbody><tr><td>Dokumentationen ligger spredt<\/td><td>Aftaler i SharePoint, beregninger i Excel og kommentarer i e-mails<\/td><td>\u00d8konomiafdelingen bruger tid p\u00e5 at samle revisionsgrundlag<\/td><td>Aftale, beregning og dokumentation ligger samlet i virksomhedens eget Microsoft 365<\/td><\/tr><tr><td>Foruds\u00e6tningerne er uklare<\/td><td>Rente, leasingperiode eller klassificering er ikke dokumenteret p\u00e5 aftalen<\/td><td>Det bliver sv\u00e6rt at forklare, hvordan tallet er beregnet<\/td><td>Foruds\u00e6tningerne dokumenteres p\u00e5 aftalen og f\u00f8lger beregningen<\/td><\/tr><tr><td>\u00c6ndringer er sv\u00e6re at forklare<\/td><td>Aftalen er \u00e6ndret eller revurderet i perioden<\/td><td>Det bliver uklart, hvilken version der ligger bag rapporteringen<\/td><td>\u00c6ndringer og revurderinger gemmes med historik og dato<\/td><\/tr><tr><td>Valutakurser skal efterpr\u00f8ves<\/td><td>Leasingaftaler i fremmed valuta<\/td><td>Kursgrundlaget skal kunne dokumenteres ved revisionen<\/td><td>Kursgrundlag og kurskilde spores til den rapporterede v\u00e6rdi<\/td><\/tr><tr><td>Koncernrapportering<\/td><td>Flere selskaber indsender lokale IFRS 16-data<\/td><td>Koncerntal skal kunne spores tilbage til lokale aftaler og beregninger<\/td><td>Koncerntal spores tilbage til den lokale aftale og beregning<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-825f0ca6\">\n<div class=\"gb-container gb-container-2f3bd04d\">\n<div class=\"gb-container gb-container-1f0bbed9\">\n\n<p class=\"gb-headline gb-headline-2ab2bfe9 gb-headline-text\">Typiske sp\u00f8rgsm\u00e5l fra revisor<\/p>\n\n\n\n<h2 id=\"spoergsmaal-som-sharecontrol-ifrs-16-hjaelper-dig-med-at-besvare\" class=\"gb-headline gb-headline-a044a414 gb-headline-text\">Sp\u00f8rgsm\u00e5l, som ShareControl IFRS 16 hj\u00e6lper dig med at besvare<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En god IFRS 16-proces g\u00f8r det lettere at besvare konkrete revisionssp\u00f8rgsm\u00e5l uden at hente oplysninger fra mange forskellige kilder.<\/p>\n\n\n<div class=\"gb-container gb-container-864a6825\">\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Revisionssp\u00f8rgsm\u00e5l<\/th><th class=\"has-text-align-left\" data-align=\"left\">Hvor ShareControl IFRS 16 kan hj\u00e6lpe<\/th><\/tr><\/thead><tbody><tr><td>Hvilke aftaler indg\u00e5r i IFRS 16-rapporteringen?<\/td><td>Aftaleoversigt, selskabsstruktur, klassificering og rapporteringsgrundlag<\/td><\/tr><tr><td>Hvordan er leasingforpligtelsen beregnet?<\/td><td>Betalingsplan, diskonteringsrente, nutidsv\u00e6rdi og amortiseringsplan<\/td><\/tr><tr><td>Hvilke foruds\u00e6tninger er brugt?<\/td><td>Dokumenterede inputfelter, rentevalg, leasingperiode og vurderinger p\u00e5 aftalen<\/td><\/tr><tr><td>Hvilke valutakurser er brugt?<\/td><td>Kursgrundlag, kurskilde og rapporteringsperiode<\/td><\/tr><tr><td>Hvilke \u00e6ndringer er foretaget i perioden?<\/td><td>Historik over \u00e6ndringer, revurderinger, indeksreguleringer og opsigelser<\/td><\/tr><tr><td>Hvor kommer tallet i noten fra?<\/td><td>Sporbarhed fra notegrundlag til rapport, beregning og leasingaftale<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-2882aa00\">\n<div class=\"gb-container gb-container-7eb8e68c\">\n<div class=\"gb-container gb-container-762ba419\">\n\n<p class=\"gb-headline gb-headline-dcc4df71 gb-headline-text\">G\u00f8r IFRS 16-tallene lettere at forklare ved revisionen<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se, hvordan ShareControl IFRS 16 samler aftaler, inputfelter, beregninger, valutakurser, historik og dokumentation i \u00e9n sporbar proces.<\/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 dokumenterer aftaler, foruds\u00e6tninger, \u00e6ndringer og valutakurser, s\u00e5 tallene kan forklares ved revisionen.<\/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\/kontakt-os\/\"><span class=\"gb-button-text\">Kontakt vores ekspert<\/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-bbc7167b\"><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-e0049b53 gb-headline-text\">Registrering og klassificering \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-6ccae872\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/diskonteringsrente-i-ifrs-16\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-066738c5 gb-headline-text\">Diskonteringsrente \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-2f4ffb75\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/leasingmodifikasjoner-og-revurderinger\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-5116e5f3 gb-headline-text\">\u00c6ndring af leasingaftaler \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-ff1f116c\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/bilag-og-regnskapsforing\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-f9de3613 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-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\\\/revisionsspor-og-dokumentation\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Hvad skal dokumenteres for IFRS 16 ved revisionen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Revisor vil normalt se aftalegrundlaget, de anvendte foruds\\u00e6tninger (diskonteringsrente, leasingperiode og klassificering), betalingsplanen, valutakurserne, periodens \\u00e6ndringer, posteringerne og grundlaget for noteoplysningerne. ShareControl IFRS 16 dokumenterer disse elementer p\\u00e5 leasingaftalen, s\\u00e5 grundlaget er samlet og sporbart.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan kan vi vise, hvordan et rapporteret IFRS 16-tal er beregnet?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Et rapporteret tal b\\u00f8r kunne f\\u00f8lges tilbage til beregningen, foruds\\u00e6tningerne og den leasingaftale, det stammer fra. ShareControl IFRS 16 samler datagrundlaget for rapportering, beregning, bogf\\u00f8ringsjournal og de underliggende leasingaftaler, s\\u00e5 rapporterede tal lettere kan dokumenteres og forklares.\"}},{\"@type\":\"Question\",\"name\":\"Hvad er et revisionsspor i IFRS 16-sammenh\\u00e6ng?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Et revisionsspor er en dokumenteret oversigt over, hvilke input og \\u00e6ndringer der ligger bag tallene, og hvorn\\u00e5r de blev foretaget. ShareControl IFRS 16 bevarer historik over aftaledata, foruds\\u00e6tninger og \\u00e6ndringer, s\\u00e5 det er muligt at se, hvad der er registreret, og hvordan det p\\u00e5virkede beregningen.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan dokumenteres foruds\\u00e6tningerne bag et tal, som rente, leasingperiode og klassificering?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Foruds\\u00e6tningerne gemmes p\\u00e5 den enkelte leasingaftale sammen med beregningen. Det g\\u00e6lder valg af diskonteringsrente og metode, vurdering af leasingperiode og optioner samt klassificering som omfattet, kortfristet eller lav v\\u00e6rdi. Dermed ligger begrundelsen der, hvor tallet opst\\u00e5r.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan dokumenteres periodens \\u00e6ndringer, som \\u00e6ndringer af aftaler og revurderinger?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u00c6ndringer og revurderinger gemmes med historik, s\\u00e5 det fremg\\u00e5r, hvad der blev \\u00e6ndret, hvorn\\u00e5r det blev \\u00e6ndret, hvilken type \\u00e6ndring det var, og hvordan den p\\u00e5virkede beregningen. Det g\\u00f8r det lettere at forklare, hvilken version der ligger bag rapporteringen.\"}},{\"@type\":\"Question\",\"name\":\"Hvor gemmes IFRS 16-dokumentationen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Aftaledokumentationen gemmes i virksomhedens Microsoft 365-milj\\u00f8 med SharePoint som dokumentlager. Det g\\u00f8r det muligt at bruge virksomhedens eksisterende adgangsstyring og Microsoft 365-struktur, samtidig med at dokumentation og IFRS 16-data holdes samlet.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan hj\\u00e6lper det os med at forberede en IFRS 16-revision?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Revisionsgrundlaget opbygges l\\u00f8bende gennem hele leasingaftalens levetid og ikke f\\u00f8rst, n\\u00e5r revisor sp\\u00f8rger. Fordi aftaler, foruds\\u00e6tninger, beregninger, valutakurser, \\u00e6ndringer og posteringer h\\u00e6nger sammen, kan \\u00f8konomiafdelingen besvare konkrete revisionssp\\u00f8rgsm\\u00e5l fra \\u00e9t sted.\"}}]}<\/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 skal dokumenteres for IFRS 16 ved revisionen?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Revisor vil normalt se aftalegrundlaget, de anvendte foruds\u00e6tninger (diskonteringsrente, leasingperiode og klassificering), betalingsplanen, valutakurserne, periodens \u00e6ndringer, posteringerne og grundlaget for noteoplysningerne. ShareControl IFRS 16 dokumenterer disse elementer p\u00e5 leasingaftalen, s\u00e5 grundlaget er samlet og sporbart.<\/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\">Hvordan kan vi vise, hvordan et rapporteret IFRS 16-tal er beregnet?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Et rapporteret tal b\u00f8r kunne f\u00f8lges tilbage til beregningen, foruds\u00e6tningerne og den leasingaftale, det stammer fra. ShareControl IFRS 16 samler datagrundlaget for rapportering, beregning, bogf\u00f8ringsjournal og de underliggende leasingaftaler, s\u00e5 rapporterede tal lettere kan dokumenteres og forklares.<\/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\">Hvad er et revisionsspor i IFRS 16-sammenh\u00e6ng?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Et revisionsspor er en dokumenteret oversigt over, hvilke input og \u00e6ndringer der ligger bag tallene, og hvorn\u00e5r de blev foretaget. ShareControl IFRS 16 bevarer historik over aftaledata, foruds\u00e6tninger og \u00e6ndringer, s\u00e5 det er muligt at se, hvad der er registreret, og hvordan det p\u00e5virkede beregningen.<\/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\">Hvordan dokumenteres foruds\u00e6tningerne bag et tal, som rente, leasingperiode og klassificering?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Foruds\u00e6tningerne gemmes p\u00e5 den enkelte leasingaftale sammen med beregningen. Det g\u00e6lder valg af diskonteringsrente og metode, vurdering af leasingperiode og optioner samt klassificering som omfattet, kortfristet eller lav v\u00e6rdi. Dermed ligger begrundelsen der, hvor tallet opst\u00e5r.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a3e27d07 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hvordan dokumenteres periodens \u00e6ndringer, som \u00e6ndringer af aftaler og revurderinger?<\/h3><\/div><div class=\"uagb-faq-content\"><p>\u00c6ndringer og revurderinger gemmes med historik, s\u00e5 det fremg\u00e5r, hvad der blev \u00e6ndret, hvorn\u00e5r det blev \u00e6ndret, hvilken type \u00e6ndring det var, og hvordan den p\u00e5virkede beregningen. Det g\u00f8r det lettere at forklare, hvilken version der ligger bag rapporteringen.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-fe050d7f \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hvor gemmes IFRS 16-dokumentationen?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Aftaledokumentationen gemmes i virksomhedens Microsoft 365-milj\u00f8 med SharePoint som dokumentlager. Det g\u00f8r det muligt at bruge virksomhedens eksisterende adgangsstyring og Microsoft 365-struktur, samtidig med at dokumentation og IFRS 16-data holdes samlet.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-50c0d0e8 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hvordan hj\u00e6lper det os med at forberede en IFRS 16-revision?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Revisionsgrundlaget opbygges l\u00f8bende gennem hele leasingaftalens levetid og ikke f\u00f8rst, n\u00e5r revisor sp\u00f8rger. Fordi aftaler, foruds\u00e6tninger, beregninger, valutakurser, \u00e6ndringer og posteringer h\u00e6nger sammen, kan \u00f8konomiafdelingen besvare konkrete revisionssp\u00f8rgsm\u00e5l fra \u00e9t sted.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>S\u00e5dan fungerer det S\u00e5dan fungerer revisionssporet i ShareControl IFRS 16 ShareControl IFRS 16 samler leasingaftaler, inputfelter, beregninger, dokumentation, posteringer og rapportering i samme l\u00f8sning. Det g\u00f8r det lettere at forklare IFRS 16-tallene uden at lede i separate regneark, mapper og e-mailtr\u00e5de. 1 Registr\u00e9r aftale, betalingsplan, rente, valuta, selskabsoplysninger og dokumentation. 2 Systemet beregner IFRS 16-v\u00e6rdier &#8230; <a title=\"Revisionsspor og dokumentation i ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/revisionsspor-og-dokumentation\/\" aria-label=\"Read more about Revisionsspor og dokumentation 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-18180","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>Revisionsspor og 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