{"id":11182,"date":"2020-01-09T12:24:01","date_gmt":"2020-01-09T12:24:01","guid":{"rendered":"https:\/\/sharecontrol.io\/uncategorized-da\/erfaringer-med-implementering-af-ifrs-16\/"},"modified":"2024-05-16T12:08:25","modified_gmt":"2024-05-16T12:08:25","slug":"erfaringer-med-implementering-af-ifrs-16","status":"publish","type":"post","link":"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/erfaringer-med-implementering-af-ifrs-16\/","title":{"rendered":"Erfaringer med implementering af IFRS 16"},"content":{"rendered":"

Vores erfaringer med IFRS 16 implementering<\/h1>\n

Dette er et uddrag af en artikel skrevet af Terje Glesaaen i samarbejde med KPMG-partner Serge Fj\u00e6rvoll. Den blev udgivet i den faglige publikation “Revisjon og regsanding” i december 2019<\/a>.<\/em><\/p>\n\n

F\u00f8rste del er baseret p\u00e5 interviews med virksomheder, der har gennemg\u00e5et en omfattende implementering af IFRS 16 i 2018 og begyndelsen af \u200b\u200b2019 med forskellige typer softwarel\u00f8sninger.<\/em><\/p>\n

IFRS 16 har v\u00e6ret en omfattende regnskabsstandard at implementere <\/h2>\n

Flere virksomheder har ikke overblik over ressourceforbrug under en IFRS 16 implementering<\/a> og af dem, der ville give et sk\u00f8n, var det laveste sk\u00f8n en fjerdedel af et \u00e5rsv\u00e6rk (internt plus eksternt). Nogle oplyste, at der var mange mennesker og funktioner involveret, b\u00e5de centralt p\u00e5 gruppeniveau og ude i enhederne. Virksomhederne har i begr\u00e6nset omfang brugt eksterne regnskabsr\u00e5dgivere, men stillet sp\u00f8rgsm\u00e5l til deres revisor og deltaget i eksterne kurser. <\/p>\n\n

Mange virksomheder, vi har talt med, havde anskaffet eksternt udviklet software til kortl\u00e6gning og beregninger. De oplevede, at der skete \u00e6ndringer i systemerne undervejs, og at ingen leverand\u00f8rer havde f\u00e6rdigudviklede l\u00f8sninger. Virksomheder, der valgte et integreret system, som blev videreudviklet specielt til den p\u00e5g\u00e6ldende virksomhed, brugte mange ressourcer p\u00e5 kvalitetssikring, og at de skulle betale for udviklingen. <\/p>\n\n

Det meste tyder p\u00e5, at det samlede ressourceforbrug var h\u00f8jere end forventet. <\/p>\n

Organisation og tr\u00e6ning <\/h2>\n

Alle de virksomheder, vi talte med, havde enten en projektgruppe, eller fik instruktioner og vejledning fra gruppen. Forretningsomr\u00e5der eller enheder fik ansvar for kortl\u00e6gning og vurdering i st\u00f8rre eller mindre omfang. Nogle l\u00e6ste kontrakter og lavede beregninger p\u00e5 gruppeniveau. <\/p>\n\n

Flere af de interviewede virksomheder har en decentral rapporteringsstruktur, hvor de er afh\u00e6ngige af rapportering fra datterselskaber. Vi forst\u00e5r, at tr\u00e6ning og forst\u00e5else af, hvad der skal rapporteres, har v\u00e6ret tidskr\u00e6vende. IFRS 16<\/a> har effekt p\u00e5 mange indberetningsenheder og kan n\u00e6ppe indtastes “\u00f8verst” i konsolideringen uden at blive fordelt p\u00e5 enhederne. P\u00e5 den anden side kan IFRS 16 i mange tilf\u00e6lde ikke anvendes i lokale regnskaber. Adskillelse af disse effekter kr\u00e6ver separate elimineringsenheder, kladder og separate konti. <\/p>\n\n

Efter implementering er der behov for at registrere nye kontrakter og redeg\u00f8re for \u00e6ndringer i kontrakter. Dette skaber et l\u00f8bende behov for at fokusere p\u00e5 IFRS 16 i organisationen. <\/p>\n

IFRS 16 implementering – valg og metode <\/h2>\n

Alle, vi har talt med, har brugt en modificeret retrospektiv metode. Endvidere er der ingen klare f\u00e6llesn\u00e6vnere, for hvilke der er valgt praktiske undtagelser og tilpasninger. Mange har valgt ikke at medtage korte kontrakter og aktiver med lav v\u00e6rdi. Serviceelementer (typisk f\u00e6llesomkostninger) er indregnet i de i balancen indregnede lejebel\u00f8b, portef\u00f8ljevurderinger er anvendt og visse lejem\u00e5l er beregnet tilbage i tid for at opn\u00e5 lavere afskrivninger fremadrettet. <\/p>\n\n

<\/div>\n\n
\"ShareControl<\/figure><\/div>\n\n
<\/div>\n

Oversigt over lejeaftaler <\/h2>\n

Virksomheder med decentralt resultatansvar og struktur har i mange tilf\u00e6lde ikke haft centrale kontraktregistre og har tidligere v\u00e6ret afh\u00e6ngig af indberetning fra virksomhederne til noteoplysninger om kontraktlige forpligtelser i henhold til IAS 17. Med indf\u00f8relsen af \u200b\u200bIFRS 16 har en almindelig metode v\u00e6ret at gennemg\u00e5 hovedbogen for at identificere leasingaftalerne. Der var hurtigt behov for systemer til at registrere kontrakter og oplysninger til at foretage IFRS 16-beregninger<\/a>. Tidligere indhentede oplysninger viste sig at v\u00e6re utilstr\u00e6kkelige, og flere af virksomhederne fik dermed et bedre overblik efter kontraktgennemgangen. <\/p>\n\n

Virksomheder, der har mange lejeaftaler fra samme leverand\u00f8r(er), har i nogen grad aftalt, at leverand\u00f8ren\/leverand\u00f8rerne skal levere periodiske oversigter over lejeaftaler med n\u00f8gleoplysninger, som virksomheden anvender til at opdatere sine beregninger. Dette kan v\u00e6re relevant for billeasing og maskiner og udstyr, der lejes i st\u00f8rre m\u00e6ngder til projekter. <\/p>\n

Nye krav til rutiner og intern kontrol og rapportering fremadrettet <\/h2>\n

De virksomheder, vi har interviewet, har i begr\u00e6nset omfang etableret og dokumenteret politikker og procedurer for at identificere og h\u00e5ndtere \u00e6ndringer, afg\u00f8re, om der er \u00e6ndringer, der p\u00e5virker resultatet eller balancen og foretage nye beregninger. Det er noget virksomhederne vil arbejde videre med i fremtiden og er en del af virksomhedens IFRS 16 implementering. Det kan v\u00e6re kompliceret og kr\u00e6ver en god forst\u00e5else af standarden, og det vil v\u00e6re en fordel, hvis komplicerede \u00e6ndringer i beregningerne kun foretages af et mindre antal personer med tilstr\u00e6kkelig indsigt i IFRS 16. <\/p>\n\n

Data og specifikationer for noteoplysninger og supplerende oplysninger til \u00e5rsregnskabet 2019 har i mindre grad v\u00e6ret i fokus for virksomhederne under implementeringen. Nogle vil tilpasse den interne rapportpakke til \u00e5rsregnskabsrapportering for at bringe yderligere data ind. <\/p>\n\n

L\u00e6s mere om ShareControl IFRS 16 software<\/a><\/strong><\/p>\n\n

Vi er her for at hj\u00e6lpe dig! Kontakt os allerede i dag >><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Vores erfaringer med IFRS 16 implementering Dette er et uddrag af en artikel skrevet af Terje Glesaaen i samarbejde med KPMG-partner Serge Fj\u00e6rvoll. Den blev udgivet i den faglige publikation “Revisjon og regsanding” i december 2019. F\u00f8rste del er baseret p\u00e5 interviews med virksomheder, der har gennemg\u00e5et en omfattende implementering af IFRS 16 i 2018 … L\u00e6s Mere<\/a><\/p>\n","protected":false},"author":5,"featured_media":11189,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"categories":[30],"tags":[],"class_list":["post-11182","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ifrs-16-da","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"\nImplementering af IFRS 16 - Share Control<\/title>\n<meta name=\"description\" content=\"Erfaringer med implementering af IFRS 16. En omfattende standard at forholde sig til. 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Det er vigtigt at afs\u00e6tte tilstr\u00e6kkelige ressourcer.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/erfaringer-med-implementering-af-ifrs-16\/\" \/>\n<meta property=\"og:site_name\" content=\"ShareControl\" \/>\n<meta property=\"article:published_time\" content=\"2020-01-09T12:24:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-16T12:08:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/Experiences-with-the-implementation-of-IFRS-16.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ragnar Bryne\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skrevet af\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ragnar Bryne\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimeret l\u00e6setid\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutter\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/erfaringer-med-implementering-af-ifrs-16\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/erfaringer-med-implementering-af-ifrs-16\/\"},\"author\":{\"name\":\"Ragnar Bryne\",\"@id\":\"https:\/\/sharecontrol.io\/da\/#\/schema\/person\/99f5e6698beb16989a49823ce163432f\"},\"headline\":\"Erfaringer med implementering af IFRS 16\",\"datePublished\":\"2020-01-09T12:24:01+00:00\",\"dateModified\":\"2024-05-16T12:08:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/erfaringer-med-implementering-af-ifrs-16\/\"},\"wordCount\":784,\"publisher\":{\"@id\":\"https:\/\/sharecontrol.io\/da\/#organization\"},\"image\":{\"@id\":\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/erfaringer-med-implementering-af-ifrs-16\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/Experiences-with-the-implementation-of-IFRS-16.jpg\",\"articleSection\":[\"IFRS 16\"],\"inLanguage\":\"da-DK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/erfaringer-med-implementering-af-ifrs-16\/\",\"url\":\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/erfaringer-med-implementering-af-ifrs-16\/\",\"name\":\"Implementering af IFRS 16 - Share Control\",\"isPartOf\":{\"@id\":\"https:\/\/sharecontrol.io\/da\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/erfaringer-med-implementering-af-ifrs-16\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/erfaringer-med-implementering-af-ifrs-16\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/Experiences-with-the-implementation-of-IFRS-16.jpg\",\"datePublished\":\"2020-01-09T12:24:01+00:00\",\"dateModified\":\"2024-05-16T12:08:25+00:00\",\"description\":\"Erfaringer med implementering af IFRS 16. 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Siden 2014 har han v\u00e6rt gr\u00fcnder og eier av Share Control og har v\u00e6rt en sterk st\u00f8ttespiller til selskapets virksomhet, produkter og kunder.","sameAs":["https:\/\/sharecontrol.io","https:\/\/www.linkedin.com\/in\/ragnar-bryne-5267023\/"],"url":"https:\/\/sharecontrol.io\/da\/author\/ragnar\/"}]}},"uagb_featured_image_src":{"full":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/Experiences-with-the-implementation-of-IFRS-16.jpg",800,500,false],"thumbnail":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/Experiences-with-the-implementation-of-IFRS-16-150x150.jpg",150,150,true],"medium":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/Experiences-with-the-implementation-of-IFRS-16-300x188.jpg",300,188,true],"medium_large":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/Experiences-with-the-implementation-of-IFRS-16-768x480.jpg",768,480,true],"large":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/Experiences-with-the-implementation-of-IFRS-16.jpg",800,500,false],"1536x1536":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/Experiences-with-the-implementation-of-IFRS-16.jpg",800,500,false],"2048x2048":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/Experiences-with-the-implementation-of-IFRS-16.jpg",800,500,false]},"uagb_author_info":{"display_name":"Ragnar Bryne","author_link":"https:\/\/sharecontrol.io\/da\/author\/ragnar\/"},"uagb_comment_info":0,"uagb_excerpt":"Vores erfaringer med IFRS 16 implementering Dette er et uddrag af en artikel skrevet af Terje Glesaaen i samarbejde med KPMG-partner Serge Fj\u00e6rvoll. 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