{"id":11267,"date":"2020-01-16T10:37:08","date_gmt":"2020-01-16T10:37:08","guid":{"rendered":"https:\/\/sharecontrol.io\/uncategorized-da\/ifrs-16-leasingaftale-hvad-er-en-leasingaftale\/"},"modified":"2024-05-16T12:06:40","modified_gmt":"2024-05-16T12:06:40","slug":"ifrs-16-leasingaftale-hvad-er-en-leasingaftale","status":"publish","type":"post","link":"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/ifrs-16-leasingaftale-hvad-er-en-leasingaftale\/","title":{"rendered":"IFRS 16 leasingaftale – hvad er en leasingaftale"},"content":{"rendered":"
\n

Artikel af Terje Glesaaen<\/a><\/p>\n<\/div><\/div>\n

IFRS 16, der omhandler lejekontrakter (leasingaftaler), medf\u00f8rer store \u00e6ndringer for virksomheder, der lejer driftsmidler. Regnskabsstandarden har v\u00e6ret standard for b\u00f8rsnoterede selskaber siden 2019. Men for at forst\u00e5 regnskabsstandarden er det vigtigt at vide, hvad en leje-\/leasingaftale er.<\/strong><\/p>\n

Hvad er en lejeaftale?<\/h2>\n

En leasingkontrakt, der overdrager retten til at bruge et aktiv i en periode mod vederlag. Det er derfor en foruds\u00e6tning, at brugsretten til aktivet mod et \u00f8konomisk vederlag overg\u00e5r fra s\u00e6lger til leasingtager. Det identificerede aktiv kan ogs\u00e5 v\u00e6re en del af et aktiv, typisk lokaler i form af en etage eller lignende. I dette tilf\u00e6lde vil bygningen v\u00e6re aktivet, mens gulvet eller lokalerne vil v\u00e6re en del af aktivet. <\/p>\n\n

Hvad er en leasingkontrakt i henhold til IFRS 16?<\/h3><\/div>\n\n

IFRS, 16 hvad er en leasingaftale? I henhold til standarden er definitionen “en aftale, eller en del af en aftale, der vil overdrage retten til at bruge et aktiv (det underliggende aktiv) i en vis periode mod kompensation”. Sp\u00f8rgsm\u00e5let er afg\u00f8rende for at kunne svare p\u00e5, om et aktiv udg\u00f8r en leasing i henhold til IFRS 16<\/a>. Alle kriterier skal v\u00e6re opfyldt, for at aftalen kan betragtes som en lejekontrakt.<\/p>\n\n

L\u00e6s ogs\u00e5: IFRS 16 vurderinger og fortolkning af lejekontrakter rejser mange sp\u00f8rgsm\u00e5l.<\/a><\/p>\n\n

Lejeaftaler efter IFRS 16 omfatter alene aftaler om leasing af fysiske anl\u00e6gsaktiver s\u00e5som driftsaktiver, ejendomme, produktionsanl\u00e6g mv<\/em>. Lejeaftaler efter IFRS 16 omfatter alene aftaler om leasing af fysiske anl\u00e6gsaktiver s\u00e5som driftsaktiver, ejendomme, produktionsanl\u00e6g mv. <\/p>\n\n

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

Tre forhold til IFRS 16, hvad er en leasingaftale<\/h2>\n

For at definere, hvad der udg\u00f8r en leasingaftale i henhold til IFRS 16, er der tre centrale sp\u00f8rgsm\u00e5l:<\/p>\n\n

Er aktivet identificeret eller ej?<\/h4><\/div>\n\n

Det f\u00f8rste sp\u00f8rgsm\u00e5l til IFRS 16<\/strong>. Hvad er en leasingaftale knyttet til, uanset om aftalen er knyttet til et identificeret aktiv eller ej. Adgang til aktivet kan udtrykkeligt udtrykkes i aftalen. For eksempel, i 1990’erne, Europa-Parlamentet ved at henvise til bestemte lokaler, en bil med et registreringsnummer eller en computer med et identifikationsnummer. Aktivet kan dog ogs\u00e5 v\u00e6re implicit udtrykt af leverand\u00f8ren, der ikke har den praktiske mulighed for at erstatte aktivet i en periode. Sidstn\u00e6vnte g\u00e6lder for eksempel normalt for kopimaskiner. Selvom leverand\u00f8ren har ret til at ombytte en kopimaskine med kunden til en anden, vil det formentlig koste leverand\u00f8ren mere at gennemf\u00f8re en ombytning, end der kunne opn\u00e5s ved ombytningen. Under alle omst\u00e6ndigheder er kopimaskinen et identificeret aktiv.<\/p>\n\n

\u00d8konomiske fordele ved lejem\u00e5let<\/h4><\/div>\n\n

Det andet sp\u00f8rgsm\u00e5l til IFRS 16<\/strong>. Hvad der udg\u00f8r en lejekontrakt handler om, hvorvidt lejem\u00e5let modtager i det v\u00e6sentlige alle de \u00f8konomiske fordele ved adgang til objektet. En forpagter, der har en aftale om et aktiv, der anvendes af flere parter, kan sj\u00e6ldent anses for at modtage stort set alle \u00f8konomiske fordele. Hvis aftalen ikke er knyttet til fysisk adskilte dele af et st\u00f8rre aktiv. Det kan for eksempel referere til et fiberkabel, som bruges til at overf\u00f8re data. Hvis kun \u00e9n part har brugsret til fiberkablet, kan det f\u00f8re til, at aftalen udg\u00f8r en lejeaftale. S\u00e5fremt leasingtager ikke er berettiget til i det v\u00e6sentlige alle \u00f8konomiske fordele, udg\u00f8r aftalen dog ikke en lejekontrakt efter IFRS 16.<\/p>\n\n

Brugen af \u200b\u200baktivet<\/h4><\/div>\n\n

Endelig, hvad er definitionen af \u200b\u200ben lejekontrakt?<\/strong> Det tredje sp\u00f8rgsm\u00e5l vedr\u00f8rer, om leasingtager bestemmer brugen af \u200b\u200baktivet. Det afg\u00f8rende er, hvem der kontrollerer form\u00e5let med og hvordan aktivet anvendes. Dette er tilf\u00e6ldet, for eksempel normalt ikke, der praktisk h\u00e5ndterer et aktiv. En maskine, der kr\u00e6ver et s\u00e6rligt k\u00f8rekort for at udf\u00f8re servicen, beh\u00f8ver ikke n\u00f8dvendigvis at v\u00e6re udelukket fra at v\u00e6re en lejeaftale. Ogs\u00e5 selvom leverand\u00f8ren forsyner kunden med s\u00e5danne chauff\u00f8rer. Det afg\u00f8rende er, hvem der bestemmer, hvad der skal udf\u00f8res med maskinen og hvorn\u00e5r. Det vil sige den person, der styrer form\u00e5let med og hvordan maskinen bruges.<\/p>\n\n

Softwarel\u00f8sning til h\u00e5ndtering af lejeaftaler<\/h2><\/div>\n\n

G\u00f8r bogf\u00f8ring af leasing- og lejeaftaler under IFRS 16 nemmere. Spar tid og s\u00f8rg for n\u00f8jagtig \u00f8konomisk rapportering med vores brugervenlige IFRS 16-system.<\/p>\n\n

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

ShareControl IFRS 16<\/a> giver brugeren mulighed for nemt at importere leasingaftaler fra andre systemer, s\u00e5som \u00f8konomi- og ERP-systemer \u2013 s\u00e5ledes at alle leasingaftaler gemmes og behandles \u00e9t sted. Systemet fanger leasingaftaledata s\u00e5som leasingperiode, betalingsplan, rente og andre n\u00f8dvendige oplysninger til beregninger<\/a>. <\/p>\n\n

Opn\u00e5 n\u00f8jagtig \u00f8konomisk rapportering med en trin-for-trin guidet proces for at sikre korrekt identifikation og klassificering af dine handler. Med automatiske beregninger kan du ogs\u00e5 automatisere og effektivisere dele af arbejdet. <\/p>\n\n

Udforsk mulighederne med ShareControl IFRS 16 her!<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

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En leasingkontrakt, der overdrager retten til at bruge et aktiv … L\u00e6s Mere<\/a><\/p>\n","protected":false},"author":5,"featured_media":11269,"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-11267","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":"\nIFRS 16 - hvad er en leasingaftale?<\/title>\n<meta name=\"description\" content=\"IFRS 16 leasingaftale | IFRS 16 fastl\u00e6gger en r\u00e6kke principper for h\u00e5ndtering af leje-\/leasingaftaler. 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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\/IFRS16_leasing_agreement.jpg",800,500,false],"thumbnail":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_leasing_agreement-150x150.jpg",150,150,true],"medium":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_leasing_agreement-300x188.jpg",300,188,true],"medium_large":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_leasing_agreement-768x480.jpg",768,480,true],"large":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_leasing_agreement.jpg",800,500,false],"1536x1536":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_leasing_agreement.jpg",800,500,false],"2048x2048":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_leasing_agreement.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":"Artikel af Terje Glesaaen IFRS 16, der omhandler lejekontrakter (leasingaftaler), medf\u00f8rer store \u00e6ndringer for virksomheder, der lejer driftsmidler. Regnskabsstandarden har v\u00e6ret standard for b\u00f8rsnoterede selskaber siden 2019. Men for at forst\u00e5 regnskabsstandarden er det vigtigt at vide, hvad en leje-\/leasingaftale er. Hvad er en lejeaftale? En leasingkontrakt, der overdrager retten til at bruge et aktiv…","_links":{"self":[{"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts\/11267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/comments?post=11267"}],"version-history":[{"count":2,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts\/11267\/revisions"}],"predecessor-version":[{"id":14209,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts\/11267\/revisions\/14209"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/media\/11269"}],"wp:attachment":[{"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/media?parent=11267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/categories?post=11267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/tags?post=11267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}