{"id":12106,"date":"2023-12-22T05:25:52","date_gmt":"2023-12-22T05:25:52","guid":{"rendered":"https:\/\/sharecontrol.io\/uncategorized-da\/hvad-er-ifrs-16\/"},"modified":"2024-08-05T13:45:29","modified_gmt":"2024-08-05T13:45:29","slug":"hvad-er-ifrs-16","status":"publish","type":"post","link":"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/hvad-er-ifrs-16\/","title":{"rendered":"Hvad er IFRS 16?"},"content":{"rendered":"\n<p><strong><strong>IFRS 16 er en regnskabsstandard introduceret af International Accounting Standards Board (IASB), og som tr\u00e5dte i kraft den 1. januar 2019. Den erstattede regnskabsstandarden IAS 17.<\/strong><\/strong> <strong>Men hvad er IFRS 16, og hvorfor eksisterer den?<\/strong><\/p>\n\n<p><strong>Regnskabsstandarden fastl\u00e6gger principper for, hvordan virksomheder skal redeg\u00f8re for og indberette lejeaftaler i regnskabet. <\/strong><\/p>\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h1 class=\"wp-block-heading\" id=\"hvad-er-ifrs-16\">Hvad er IFRS 16?<\/h1>\n<p>IFRS er et s\u00e6t regnskabsstandarder udgivet af <a href=\"https:\/\/www.ifrs.org\/supporting-implementation\/supporting-materials-by-ifrs-standards\/\" target=\"_blank\" rel=\"noreferrer noopener\">The International Financial Reporting Standards Foundation<\/a>. Regnskabsstandarden indeholder standarder for forskellige driftsomr\u00e5der, herunder <a href=\"https:\/\/www.ifrs.org\/supporting-implementation\/supporting-materials-by-ifrs-standards\/ifrs-16\/\" target=\"_blank\" rel=\"noreferrer noopener\">regnskabsf\u00f8ring af leasingaftaler (IFRS 16<\/a>).<\/p>\n\n<p>Hovedreglen er, at virksomheder i henhold til IFRS 16 lejekontrakter skal optage alle lejem\u00e5l i balancen og pr\u00e6sentere brugsretsaktivet og leasingforpligtelsen i balancen. Der er et par undtagelser, som vi vil fort\u00e6lle dig mere om senere i artiklen. <\/p>\n\n<p>IFRS 16 er en standard, der fastl\u00e6gger principper for, hvordan virksomheder skal redeg\u00f8re for og indberette <a href=\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/ifrs-16-leasingaftale-hvad-er-en-leasingaftale\/\">leasingaftaler<\/a> i regnskabet. Form\u00e5let med standarden er at sikre gennemsigtige regnskaber p\u00e5 tv\u00e6rs af virksomheder, s\u00e5 man i h\u00f8jere grad end tidligere kan se lejeaftalerne i regnskabet.<\/p>\n\n<p><strong>Det betyder, at virksomheder efter IFRS 16 skal:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Balancer aktiv og passiv i balancen. <\/li>\n\n\n\n<li>Indregn afskrivninger p\u00e5 aktivet og renteudgiften i resultatopg\u00f8relsen. <\/li>\n\n\n\n<li>Klassificer tilbagebetaling af leasingforpligtelsen under finansieringsaktiviteter. <\/li>\n<\/ul>\n<h3 class=\"wp-block-heading\" id=\"lejeaftaler\">Lejeaftaler<\/h3>\n<p>Leasing er en almindelig m\u00e5de for mange virksomheder at f\u00e5 adgang til aktiver, opn\u00e5 finansiering og reducere risikoen forbundet med at eje aktivet. Aktiver kan v\u00e6re kontorbygninger, biler, maskiner og lignende.<\/p>\n\n<p><a href=\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/ifrs-16-leasingaftale-hvad-er-en-leasingaftale\/\">En leasingaftale<\/a> er en aftale mellem leasinggiver og leasingtager, hvor brugsretten til aktivet mod betaling overdrages til leasingtager. Det betyder, at leasingselskabet ejer udstyret, mens leasingtager betaler for brugsretten til aktivet. en leasingaftale er derfor det modsatte af at k\u00f8be aktivet, hvor man ofte har l\u00e5nefinansiering, hvor virksomheden afdrager p\u00e5 l\u00e5net i den periode, de ejer udstyret. <\/p>\n\n<p><strong>Vi skelner mellem 2 forskellige typer leasingaftaler:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Finansiel leasing &#8211; Virksomheden afbetaler hele investeringen over aftalens l\u00f8betid, f.eks. anl\u00e6gsaktiver. <\/li>\n\n\n\n<li>Operationel leasing &#8211; Virksomheden betaler ned til en aftalt restv\u00e6rdi. Dette er almindeligt i billeasingaftaler eller huslejeaftaler. <\/li>\n<\/ul>\n\n<p>Efter leasingperiodens udl\u00f8b er det almindeligt, at leasingtager afleverer materiellet i sin helhed, k\u00f8ber materiellet ud eller forts\u00e6tter leasing. Om virksomheden skal lease eller k\u00f8be aktivet afh\u00e6nger af forskellige parametre \u2013 <a href=\"https:\/\/danskebank.no\/nyheter\/tips-og-raad-til-din-bedrift\/kjoepe-eller-lease\" target=\"_blank\" rel=\"noreferrer noopener\">vi anbefaler at l\u00e6se Danskebanks guide her<\/a>.<\/p>\n\n<p><a href=\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/finansiel-leasing-hvordan-det-skal-behandles-i-regnskabet\/\">Les mer om finansielle leasing her<\/a>.<\/p>\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\" id=\"hvem-skal-indberette-efter-ifrs-16\">Hvem skal indberette efter IFRS 16?<\/h2>\n<p>B\u00f8rsnoterede virksomheder er forpligtet til at udarbejde et koncernregnskab efter IFRS. I Danmark g\u00e6lder det ogs\u00e5 b\u00f8rsnoterede virksomheder som ikke er en del af en koncern. I Danmark er visse finansielle institutioner ogs\u00e5 pligtige til at f\u00f8lge IFRS 16 standarden. <\/p>\n\n<p>Andre virksomheder rapporterer ogs\u00e5 gerne efter IFRS, f.eks. hvis moderselskabet er forpligtet til at f\u00f8lge standarden. <\/p>\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<div class=\"wp-block-uagb-image uagb-block-638462e5 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\" srcset=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/IFRS_16_Stock.jpg ,https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/IFRS_16_Stock.jpg 780w, https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/IFRS_16_Stock.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/IFRS_16_Stock.jpg\" alt=\"\" class=\"uag-image-11881\" width=\"1024\" height=\"577\" title=\"\" loading=\"lazy\" role=\"img\"><\/figure><\/div>\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h3 class=\"wp-block-heading\" id=\"aendringer-med-ifrs-16\">\u00c6ndringer med IFRS 16<\/h3>\n<p>Den tidligere standard for leasingkontrakter (IAS 17) foreskrev, at leasingtager ikke skulle medtage leasingkontraktens forpligtelse i balancen, hvis aftalen kunne klassificeres som operationel. P\u00e5 den m\u00e5de kunne relativt ens lejekontrakter klassificeres forskelligt, idet nogle var opf\u00f8rt i balancen og nogle ikke, p\u00e5 trods af at de \u00f8konomisk var ens. Det antages i dag, at ca. 80 % af alle leasingkontrakter under IAS 17 var klassificeret som operationelle og derfor udeladt fra saldoen i regnskabet. <\/p>\n\n<p>Med indf\u00f8relsen af \u200b\u200bIFRS 16 skal aftalerne ikke l\u00e6ngere klassificeres som operationelle eller finansielle. Det betyder derfor, at de fleste aftaler nu skal optages i balancen med enkelte undtagelser. Virksomheder med store og mange leasingaftaler vil derfor opleve stor forskel p\u00e5 h\u00e5ndteringen af \u200b\u200bleasingaftaler og dens p\u00e5virkning af regnskabet med IFRS 16. <\/p>\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h3 class=\"wp-block-heading\" id=\"ias-17\">IAS 17<\/h3>\n<p>IAS 17 er en regnskabsstandard, som siden september 1981 har v\u00e6ret central for b\u00f8rsnoterede virksomheder i forhold til bogf\u00f8ring af leasingaftaler. Standarden fastlagde den regnskabsm\u00e6ssige behandling af leasingaftaler og skelnede mellem to typer aftaler &#8211; finansiel og operationel leasing. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Den finansielle leasing er defineret som en aftale, hvor v\u00e6sentlige risici og fordele vedr\u00f8rende aktivet overf\u00f8res til leasingtager, uanset om ejendomsretten tilbagef\u00f8res efter leasingperioden. <\/li>\n\n\n\n<li>Den operationelle leasing er defineret som enhver leasingkontrakt, der ikke falder ind under en finansiel leasing. <\/li>\n<\/ul>\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\" id=\"undtagelse-fra-ifrs-16\">Undtagelse fra IFRS 16<\/h2>\n<p>IFRS 16 indeholder enkle undtagelser for, hvorn\u00e5r du kan undlade at balancere leasingaftalerne. IFRS 16 indeholder simple undtagelser for, hvorn\u00e5r du kan undlade at balancere leasingaftalerne. Leasingkontrakten kan i disse tilf\u00e6lde indregnes i resultatopg\u00f8relsen i stedet for i balancen. <\/p>\n\n<p><strong>Det skal altid fremg\u00e5 af noterne om de i regnskabet anvendte undtagelser.<\/strong> <\/p>\n<h3 class=\"wp-block-heading\" id=\"kortvarig-lejeaftale\">Kortvarig lejeaftale<\/h3>\n<p>I henhold til IFRS 16 er kortfristede leasingaftaler g\u00e6ldende for leasingaftaler, der har en <a href=\"https:\/\/sharecontrol.io\/ifrs-16\/ifrs-16-leieperiodens-lengde\/\" target=\"_blank\" rel=\"noreferrer noopener\">leasingperiode<\/a> p\u00e5 maksimalt 12 m\u00e5neder. Der skal ikke v\u00e6re mulighed for forl\u00e6ngelse af aftalen eller detaljer om erhvervelsen af \u200b\u200baktivet efter udl\u00f8bet af leasingperioden. Er der muligheder som forl\u00e6ngelse eller opk\u00f8b, skal sandsynligheden for, at virksomheder udnytter mulighederne v\u00e6re meget lav. <\/p>\n<h3 class=\"wp-block-heading\" id=\"aktiver-med-lav-vaerdi\">Aktiver med lav v\u00e6rdi<\/h3>\n<p>For at vurdere v\u00e6rdien af \u200b\u200bet aktiv skal der altid tages udgangspunkt i v\u00e6rdien af \u200b\u200ben ny genstand og uden den faktiske alder p\u00e5 lejetidspunktet. Eksempelvis skal en 5 \u00e5r gammel bil anses for v\u00e6rdien af \u200b\u200ben tilsvarende ny bil p\u00e5 lejetidspunktet. Hvad bel\u00f8bsm\u00e6ssigt betragtes som en lav v\u00e6rdi fremg\u00e5r ikke af standarden, men ansl\u00e5s til USD 5.000. <\/p>\n\n<p>Undtagelsen efter IFRS 16 g\u00e6lder ikke for forpligtelser, der samlet set er v\u00e6sentlige, typisk: udlejning af ejendom, biler og skibe. Ejendomme med lav v\u00e6rdi som tablets, telefoner og lignende er klassificeret som lav v\u00e6rdi efter IFRS 16. Undtagelserne g\u00e6lder heller ikke, hvis <a href=\"https:\/\/sharecontrol.io\/ifrs-16\/fremleie-og-ifrs-16\/\" target=\"_blank\" rel=\"noreferrer noopener\">aktivet fremlejes<\/a>. <\/p>\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"968\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/Impact_of_lease_accounting_ifrs_16-1024x968.png\" alt=\"Indvirkning af leasingregnskab i henhold til IFRS 16\" class=\"wp-image-11877\" srcset=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/Impact_of_lease_accounting_ifrs_16-1024x968.png 1024w, https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/Impact_of_lease_accounting_ifrs_16-300x284.png 300w, https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/Impact_of_lease_accounting_ifrs_16-768x726.png 768w, https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/Impact_of_lease_accounting_ifrs_16-1536x1452.png 1536w, https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/Impact_of_lease_accounting_ifrs_16.png 1653w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\" id=\"vaerktoej-til-haandtering-af-ifrs-16\">V\u00e6rkt\u00f8j til h\u00e5ndtering af IFRS 16<\/h2>\n<p>Det st\u00f8rste og sv\u00e6reste arbejde med IFRS 16 kan automatiseres og forenkles. IFRS 16 kr\u00e6ver omfattende beregning og klassificering af data, hvilket ofte tager lang tid med <a href=\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/sharecontrol-ifrs-16-vs-excel-her-er-fordelene\/\" target=\"_blank\" rel=\"noreferrer noopener\">manuelle processer som fx brug af Excel<\/a>. Med den <a href=\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/svaert-at-vaelge-ifrs-16-software\/\" target=\"_blank\" rel=\"noreferrer noopener\">rigtige IFRS 16-styringssoftware<\/a> kan du sikre pr\u00e6cis rapportering og samtidig spare tid. <\/p>\n<h3 class=\"wp-block-heading\" id=\"sharecontrol-ifrs-16\">ShareControl IFRS 16<\/h3>\n<p>ShareControl IFRS 16 giver brugerne mulighed for at str\u00f8mline h\u00e5ndteringen af \u200b\u200bIFRS 16, da systemet laver den sv\u00e6reste beregning og altid sikrer korrekte beregninger. Med automatiske beregninger og en guidet proces gennem hele forl\u00f8bet sikrer du pr\u00e6cis regnskabsafl\u00e6ggelse efter IFRS 16. <\/p>\n\n<p>IFRS 16-l\u00f8sningen guider brugeren gennem h\u00e5ndteringen, s\u00e5 identifikation og klassificering af lejem\u00e5l er nemmere end nogensinde. ShareControl IFRS 16 vil ogs\u00e5 beregne v\u00e6rdien af \u200b\u200baktivet til brugsret ved leasingaftalens start. Dette inkluderer det oprindelige bel\u00f8b for leasingforpligtelsen, ud over eventuelle leasingbetalinger, der er foretaget ved eller f\u00f8r leasingaftalens start, minus eventuelle modtagne leasingincitamenter. <\/p>\n\n<p><a href=\"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/\"><strong>L\u00e6s mere om ShareControl IFRS 16 her &gt;&gt;<\/strong><\/a><\/p>\n<h3 class=\"wp-block-heading\" id=\"vejledning-til-ifrs\">Vejledning til IFRS<\/h3>\n<p>IFRS 16 kan v\u00e6re en kompliceret og tidskr\u00e6vende proces. Med et godt system til h\u00e5ndtering af reglerne sikrer du pr\u00e6cis rapportering og overholdelse af IFRS 16, samtidig med at din tid bliver mere effektiv. <\/p>\n\n<p>For at forst\u00e5 lovgivningen og hvordan du kan indberette efter IFRS 16, kan vores brugermanual l\u00e6ses &#8211; hvis du vil l\u00e6se den nu, <a href=\"https:\/\/sharecontrol.io\/da\/kontakt-os\/\">s\u00e5 kontakt os<\/a>. Du kan ellers <a href=\"https:\/\/sharecontrol.io\/da\/category\/ifrs-16-da\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u00e6se mere om IFRS 16 her.<\/a> <\/p>\n\n<p>Der er ogs\u00e5 meget information om IFRS 16 fra andre fagb\u00f8ger og artikler udgivet af blandt andet <a href=\"https:\/\/www.ey.com\/en_gl\" target=\"_blank\" rel=\"noreferrer noopener\">EY&#8217;s<\/a> <a href=\"https:\/\/www.bog-ide.dk\/produkt\/2718204\/henrik-steffensen-arsrapport-efter-internationale-regnskabsstandarder-fra-dansk-praksis-til-ifrs\" target=\"_blank\" rel=\"noreferrer noopener\">&#8220;IFRS i Norge, 8. udgave&#8221;<\/a> og <a href=\"https:\/\/www.ey.com\/en_gl\/ifrs-technical-resources\/a-closer-look-at-ifrs-16-leases-updated-december-2020\" target=\"_blank\" rel=\"noreferrer noopener\">&#8220;Et n\u00e6rmere kig p\u00e5 IFRS 16 Leasing (opdateret december 2020)&#8221;<\/a>, <a href=\"https:\/\/www.pwc.dk\/da\/nyt\/2018\/ifrs-16.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">PwC<\/a>, <a href=\"https:\/\/assets.kpmg.com\/content\/dam\/kpmg\/xx\/pdf\/2021\/03\/leases-overview.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">KPMG<\/a> , Deloitte og <a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-16-leases\/\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS org<\/a>.<\/p>\n<h4 class=\"wp-block-heading\" id=\"implementering-af-ifrs-16-software\">Implementering af IFRS 16 software<\/h4>\n<p><a href=\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/implementering-af-ifrs-16-foer-boersnotering\/\">Implementering af regnskabsstandarden<\/a> kan v\u00e6re en kompliceret proces, men med den rigtige metode \u2013 kan du effektivisere store dele af processerne. Dette sikrer ogs\u00e5 en korrekt upload af dine lejem\u00e5l, hvilket er afg\u00f8rende i starten af \u200b\u200bindberetningen. Vi hos <a href=\"https:\/\/sharecontrol.io\/da\/vores-historie\/\">Share Control<\/a> har stor erfaring med at hj\u00e6lpe vores kunder med at overholde IFRS 16.<\/p>\n<div class=\"gb-container gb-container-3ede9129\"><div class=\"gb-inside-container\">\n\n<h3 class=\"gb-headline gb-headline-07023119 gb-headline-text\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-base-3-color\">F\u00e5 en demonstrasjon av IFRS 16<\/mark><\/h3>\n\n\n\n<div class=\"wp-block-uagb-modal uagb-block-5eddb14a 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 demo<\/span><\/span><\/a><\/div><div class=\"uagb-effect-default uagb-modal-popup uagb-block-5eddb14a\"><div class=\"uagb-modal-popup-wrap\"><div class=\"uagb-modal-popup-content\">\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script>\n<script>\n  hbspt.forms.create({\n    region: \"eu1\",\n    portalId: \"25744173\",\n    formId: \"234eb946-d556-42cf-a727-635ace60bc46\"\n  });\n<\/script>\n<\/div><div class=\"uagb-modal-popup-close\"><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><\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<div class=\"gb-container gb-container-c814f759\"><div class=\"gb-inside-container\">\n<h2 class=\"gb-headline gb-headline-6b7d44d8 gb-headline-text\" id=\"ofte-stillede-spoergsmaal-om-ifrs-16-system\">Ofte stillede sp\u00f8rgsm\u00e5l om IFRS 16 system<\/h2>\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-d7058728 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\\\/ifrs-16-da\\\/hvad-er-ifrs-16\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Hvad er IFRS 16-forordningen? \",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"IFRS 16 er en international regnskabsstandard for leasing. Den introducerer en simpel regnskabsmodel for lejere, som kr\\u00e6ver, at n\\u00e6sten alle lejem\\u00e5l skal bogf\\u00f8res p\\u00e5 balancen, hvilket giver et mere pr\\u00e6cist billede af en virksomheds \\u00f8konomiske situation.\"}},{\"@type\":\"Question\",\"name\":\"Hvor finder IFRS 16 anvendelse?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"IFRS 16 g\\u00e6lder for virksomheder, der rapporterer efter de internationale regnskabsstandarder (IFRS) og p\\u00e5virker deres regnskabs- og \\u00f8konomiske processer, systemer og regnskabsafl\\u00e6ggelse. Som udgangspunkt g\\u00e6lder det for b\\u00f8rsnoterede selskaber og visse finansielle institutioner. Det er dog almindeligt at medtage IFRS 16, hvis virksomheden skal indberette til virksomheder, der er forpligtet efter IFRS 16, selvom virksomheden ikke selv opfylder kravene.\"}},{\"@type\":\"Question\",\"name\":\"Hvordan forklarer du IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"IFRS 16 p\\u00e5l\\u00e6gger virksomheder at registrere alle leasingkontrakter i balancen som aktiver og passiver. Dette omfatter identifikation og klassificering af lejem\\u00e5l og opg\\u00f8relse af leasingforpligtelse og aktiv til brugsret. Systemet sikrer n\\u00f8jagtig beregning og rapportering af disse v\\u00e6rdier.\"}},{\"@type\":\"Question\",\"name\":\"Hvad er betingelsen for IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Betingelsen for IFRS 16 er, at alle leasingkontrakter med enkelte undtagelser skal optages i balancen. Dette omfatter en n\\u00f8jagtig vurdering af leasingperioden, betalingsplan, rente og andre n\\u00f8dvendige oplysninger til beregning af leasingforpligtelsen og aktivet til brugsret. \"}}]}<\/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 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/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 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Hvad er IFRS 16-forordningen? <\/span><\/div><div class=\"uagb-faq-content\"><p>IFRS 16 er en international regnskabsstandard for leasing. Den introducerer en simpel regnskabsmodel for lejere, som kr\u00e6ver, at n\u00e6sten alle lejem\u00e5l skal bogf\u00f8res p\u00e5 balancen, hvilket giver et mere pr\u00e6cist billede af en virksomheds \u00f8konomiske situation.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3b6dcbbe \" 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 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/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 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Hvor finder IFRS 16 anvendelse?<\/span><\/div><div class=\"uagb-faq-content\"><p>IFRS 16 g\u00e6lder for virksomheder, der rapporterer efter de internationale regnskabsstandarder (IFRS) og p\u00e5virker deres regnskabs- og \u00f8konomiske processer, systemer og regnskabsafl\u00e6ggelse. Som udgangspunkt g\u00e6lder det for b\u00f8rsnoterede selskaber og visse finansielle institutioner. Det er dog almindeligt at medtage IFRS 16, hvis virksomheden skal indberette til virksomheder, der er forpligtet efter IFRS 16, selvom virksomheden ikke selv opfylder kravene.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-7d447f00 \" 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 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/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 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Hvordan forklarer du IFRS 16?<\/span><\/div><div class=\"uagb-faq-content\"><p>IFRS 16 p\u00e5l\u00e6gger virksomheder at registrere alle leasingkontrakter i balancen som aktiver og passiver. Dette omfatter identifikation og klassificering af lejem\u00e5l og opg\u00f8relse af leasingforpligtelse og aktiv til brugsret. Systemet sikrer n\u00f8jagtig beregning og rapportering af disse v\u00e6rdier.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-201aab85 \" 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 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/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 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Hvad er betingelsen for IFRS 16?<\/span><\/div><div class=\"uagb-faq-content\"><p>Betingelsen for IFRS 16 er, at alle leasingkontrakter med enkelte undtagelser skal optages i balancen. Dette omfatter en n\u00f8jagtig vurdering af leasingperioden, betalingsplan, rente og andre n\u00f8dvendige oplysninger til beregning af leasingforpligtelsen og aktivet til brugsret. <\/p><\/div><\/div><\/div>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>IFRS 16 er en regnskabsstandard introduceret af International Accounting Standards Board (IASB), og som tr\u00e5dte i kraft den 1. januar 2019. Den erstattede regnskabsstandarden IAS 17. Men hvad er IFRS 16, og hvorfor eksisterer den? Regnskabsstandarden fastl\u00e6gger principper for, hvordan virksomheder skal redeg\u00f8re for og indberette lejeaftaler i regnskabet. Hvad er IFRS 16? IFRS er &#8230; <a title=\"Hvad er IFRS 16?\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/hvad-er-ifrs-16\/\" aria-label=\"Read more about Hvad er IFRS 16?\">L\u00e6s Mere<\/a><\/p>\n","protected":false},"author":5,"featured_media":11893,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"categories":[30],"tags":[52],"class_list":["post-12106","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ifrs-16-da","tag-ifrs-16-da","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hvad er IFRS 16 | Bogf\u00f8ring af lejeaftaler<\/title>\n<meta name=\"description\" content=\"Hvad er IFRS 16 | IFRS 16 kan v\u00e6re en kompliceret regnskabsstandard for leasingaftaler at s\u00e6tte sig ind i. 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L\u00e6s mere her!","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/hvad-er-ifrs-16\/","og_locale":"da_DK","og_type":"article","og_title":"Hvad er IFRS 16 | Bogf\u00f8ring af lejeaftaler","og_description":"Hvad er IFRS 16 | IFRS 16 kan v\u00e6re en kompliceret regnskabsstandard for leasingaftaler at s\u00e6tte sig ind i. 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Ragnar har mer enn 35 \u00e5rs allsidig erfaring fra ulike lederstillinger i en rekke st\u00f8rre nasjonale og internasjonale foretak, samt fra konsulentvirksomhet og gr\u00fcnder av IT-selskap. Erfaring ogs\u00e5 fra KPMG og EY. 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\/2023\/12\/What_is_IFRS_16.jpg",800,500,false],"thumbnail":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/What_is_IFRS_16-150x150.jpg",150,150,true],"medium":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/What_is_IFRS_16-300x188.jpg",300,188,true],"medium_large":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/What_is_IFRS_16-768x480.jpg",768,480,true],"large":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/What_is_IFRS_16.jpg",800,500,false],"1536x1536":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/What_is_IFRS_16.jpg",800,500,false],"2048x2048":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/What_is_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":"IFRS 16 er en regnskabsstandard introduceret af International Accounting Standards Board (IASB), og som tr\u00e5dte i kraft den 1. januar 2019. 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IFRS er&hellip;","_links":{"self":[{"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts\/12106","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=12106"}],"version-history":[{"count":10,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts\/12106\/revisions"}],"predecessor-version":[{"id":14934,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts\/12106\/revisions\/14934"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/media\/11893"}],"wp:attachment":[{"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/media?parent=12106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/categories?post=12106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/tags?post=12106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}