{"id":18125,"date":"2026-06-23T12:41:08","date_gmt":"2026-06-23T11:41:08","guid":{"rendered":"https:\/\/sharecontrol.io\/products\/ifrs-16-system\/journal-entries-and-lease-accounting-in-sharecontrol-ifrs-16\/"},"modified":"2026-10-04T21:23:13","modified_gmt":"2026-10-04T20:23:13","slug":"journal-entries-and-lease-accounting-in-sharecontrol-ifrs-16","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/journal-entries-and-lease-accounting-in-sharecontrol-ifrs-16\/","title":{"rendered":"Journal entries and lease accounting in 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 feature<\/p>\n\n\n\n<h1 id=\"journal-entries-and-lease-accounting-in-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">Journal entries and lease accounting in ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 16 is not only about calculating the lease liability and the right-of-use asset. The figures must be accrued, posted, reconciled and reported every month. ShareControl IFRS 16 makes it easier to generate accounting journals, amortisation schedules and postings from the same data.  <\/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 a demo<\/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 a demo of ShareControl here!<\/h3><\/div><p class=\"uagb-ifb-desc\">Book a meeting with us and we will show you how ShareControl IFRS 16 generates the accounting journal, amortisation schedule and postings for your leases.<\/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=\"\/en\/products\/ifrs-16-system\/\"><span class=\"gb-button-text\">See the IFRS 16 system<\/span><span class=\"gb-icon\"><svg viewBox=\"0 0 16 16\" class=\"bi bi-arrow-right-short\" fill=\"currentColor\" height=\"16\" width=\"16\">   <path d=\"M4 8a.5.5 0 0 1 .5-.5h5.793L8.146 5.354a.5.5 0 1 1 .708-.708l3 3a.5.5 0 0 1 0 .708l-3 3a.5.5 0 0 1-.708-.708L10.293 8.5H4.5A.5.5 0 0 1 4 8z\" fill-rule=\"evenodd\"><\/path> <\/svg><\/span><\/a>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-29737b92\"><div class=\"gb-container gb-container-29737b92\"><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-af286f28\">\n<div class=\"gb-container gb-container-260cb892\">\n<div class=\"gb-container gb-container-aabe300d\">\n\n<p class=\"gb-headline gb-headline-bdece1e4 gb-headline-text\">Journal entries<\/p>\n\n\n\n<h2 id=\"which-ifrs-16-postings-are-covered\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">Which IFRS 16 postings are covered?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 can provide the basis for the main postings throughout the life of the lease, from initial recognition to monthly accruals and later changes.<\/p>\n\n\n<div class=\"gb-container gb-container-bdb19cb3\">\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Area<\/th><th class=\"has-text-align-left\" data-align=\"left\">Example<\/th><\/tr><\/thead><tbody><tr><td>Initial recognition<\/td><td>The lease liability and right-of-use asset are recognised<\/td><\/tr><tr><td>Monthly interest<\/td><td>Interest expense is calculated and accrued<\/td><\/tr><tr><td>Depreciation<\/td><td>The right-of-use asset is depreciated over the lease term, or its useful life if shorter<\/td><\/tr><tr><td>Payments<\/td><td>Each payment is split between interest and reduction of the lease liability<\/td><\/tr><tr><td>Modifications and reassessments<\/td><td>Changes to the lease give new calculations and change postings<\/td><\/tr><tr><td>Termination<\/td><td>The lease ends and the accounting effect is calculated<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-54bbc94f\">\n<div class=\"gb-container gb-container-2d0bf6d5\">\n<div class=\"gb-container gb-container-32a31c54\">\n\n<p class=\"gb-headline gb-headline-360df378 gb-headline-text\">How it works<\/p>\n\n\n\n<h2 id=\"how-journal-entries-and-lease-accounting-work-in-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-b45e8eac gb-headline-text\">How journal entries and lease accounting work in ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 keeps lease data, calculations, amortisation schedules and postings in the same solution. This makes it easier to use the same figures for accounting, reporting, reconciliation and audit. <\/p>\n\n\n<div class=\"gb-container gb-container-e13140b3\">\n<div class=\"gb-container gb-container-8a661919\">\n\n<p class=\"gb-headline gb-headline-8b1fb364 gb-headline-text\">1<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-57859cf6 gb-headline-text\">Register the lease with payments, term, rate and accounting information.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-0b7ea463\">\n\n<p class=\"gb-headline gb-headline-a3b695e6 gb-headline-text\">2<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8e2c89a6 gb-headline-text\">The system calculates the lease liability, right-of-use asset and amortisation schedule.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-56756616\">\n\n<p class=\"gb-headline gb-headline-1829370c gb-headline-text\">3<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-fb626c35 gb-headline-text\">Interest, depreciation and payment allocation are accrued automatically.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-dfb0c7ed\">\n\n<p class=\"gb-headline gb-headline-a93e7294 gb-headline-text\">4<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-2cd64b51 gb-headline-text\">An accounting journal is generated, or postings are delivered to the ERP system through an integration.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-06b64b79\">\n<div class=\"gb-container gb-container-ea921b37\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-5024aa95\">\n<div class=\"gb-grid-column gb-grid-column-5acb0c27\"><div class=\"gb-container gb-container-5acb0c27\">\n\n<p class=\"gb-headline gb-headline-5278cbc2 gb-headline-text\">Lease data<\/p>\n\n\n\n<h2 id=\"register-the-lease-once\" class=\"gb-headline gb-headline-eb30ade8 gb-headline-text\">Register the lease once<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Lease accounting starts with the lease data. Once the lease is registered in ShareControl IFRS 16, the same data is used for the automatic calculations, amortisation schedule, journal entries and reporting. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-d8e9c414\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Lease term and payment schedule<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-468fc8b5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Discount rate<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-318db586\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Company and currency<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-20aa587d\"><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\">Accounts and dimensions<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-3c446a0a\"><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\">Documentation and lease attachments<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-1cb0535b\"><div class=\"gb-container gb-container-1cb0535b\">\n\n<p class=\"gb-headline gb-headline-3845c0b6 gb-headline-text\">Amortisation<\/p>\n\n\n\n<h2 id=\"automatic-amortisation-schedule\" class=\"gb-headline gb-headline-f9f278d7 gb-headline-text\">Automatic amortisation schedule<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 calculates the amortisation schedule from the payment schedule, discount rate and lease term. The schedule is the basis for accruing interest, payments and the remaining liability. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-2f8d90f6\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Opening lease liability<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-564f30ee\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Monthly interest calculation<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-b61592c4\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Allocation of payments<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-cbf57dfe\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Reduction of the lease liability<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-4f6cc477\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Remaining liability per period<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-b0fa269e\">\n<div class=\"gb-container gb-container-b1ed1337\">\n\n<div class=\"wp-block-uagb-image uagb-block-0bfa5cad wp-block-uagb-image--layout-overlay wp-block-uagb-image--effect-zoomin 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\/Registrering-av-leasingavtale-i-ShareControl-IFRS-16.webp\" alt=\"\" class=\"uag-image-18036\" width=\"2400\" height=\"1600\" 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\">Registrering av leasingavtale i ShareControl IFRS 16<\/figcaption><\/div><\/figure><\/div>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-5ed41ba0\">\n<div class=\"gb-container gb-container-02d5e76c\">\n<div class=\"gb-container gb-container-cbe76475\">\n\n<p class=\"gb-headline gb-headline-d30d1d33 gb-headline-text\">Accruals<\/p>\n\n\n\n<h2 id=\"monthly-depreciation-interest-and-lease-payments\" class=\"gb-headline gb-headline-5c2870e4 gb-headline-text\">Monthly depreciation, interest and lease payments<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">After initial recognition, each lease must be accounted for on an ongoing basis. ShareControl handles the monthly accruals of the main IFRS 16 effects. <\/p>\n\n\n<div class=\"gb-container gb-container-3febb1b0\">\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Accruals<\/th><th class=\"has-text-align-left\" data-align=\"left\">What ShareControl IFRS 16 calculates<\/th><th class=\"has-text-align-left\" data-align=\"left\">Accounting effect<\/th><\/tr><\/thead><tbody><tr><td>Depreciation<\/td><td>Straight-line depreciation of the right-of-use asset<\/td><td>Depreciation expense recognised per period<\/td><\/tr><tr><td>Interest<\/td><td>Interest on the lease liability<\/td><td>Interest expense recognised in profit or loss<\/td><\/tr><tr><td>Payment<\/td><td>Allocation of each payment between interest and repayment, based on the amortisation schedule<\/td><td>Reduction of the lease liability in the balance sheet<\/td><\/tr><tr><td>Remaining liability<\/td><td>Lease liability outstanding after payment<\/td><td>Current and non-current liability in the balance sheet<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-5606279a\">\n<div class=\"gb-container gb-container-4700c688\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-67b989bd\">\n<div class=\"gb-grid-column gb-grid-column-961fdf6b\"><div class=\"gb-container gb-container-961fdf6b\">\n\n<p class=\"gb-headline gb-headline-f9f82873 gb-headline-text\">Accounting journal<\/p>\n\n\n\n<h2 id=\"generate-ifrs-16-entries-as-an-accounting-journal\" class=\"gb-headline gb-headline-35221130 gb-headline-text\">Generate IFRS 16 entries as an accounting journal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 delivers postings as an accounting journal as standard. This gives the finance team a controlled basis for the accounts, without a direct ERP integration having to be in place from day one. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ffd08e1d\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Opening entries<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-b6b164dd\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Monthly interest entries<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-fefa354c\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Depreciation of the right-of-use asset<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-2b9d8d0f\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Payment allocation<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-c5c6b0c2\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Change postings for modifications<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-6eeed444\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Journal basis per company and period<\/span><\/p>\n\n\n<div class=\"gb-container gb-container-5bb410ba\">\n\n<p class=\"gb-headline gb-headline-d48e1098 gb-headline-text\"><a href=\"\/en\/products\/ifrs-16-system\/sharecontrol-ifrs-16-integrations\/\" data-type=\"link\" data-id=\"\/en\/products\/ifrs-16-system\/sharecontrol-ifrs-16-integrations\/\"><span style=\"text-decoration: underline;\">See our ERP integrations \u2192<\/span><\/a><\/p>\n\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-850b9fa6\"><div class=\"gb-container gb-container-850b9fa6\">\n\n<p class=\"gb-headline gb-headline-ca15b279 gb-headline-text\">Reconciliation<\/p>\n\n\n\n<h2 id=\"reconcile-with-the-general-ledger-each-period\" class=\"gb-headline gb-headline-62e8ee63 gb-headline-text\">Reconcile with the general ledger each period<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The IFRS 16 figures must reconcile with the general ledger. ShareControl IFRS 16 gives a structured basis for checking that the lease liability, right-of-use asset, interest and depreciation agree with the accounts. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-5a47e93b\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Reconciliation per period<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-7a4bb286\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Reconciliation per company<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-e1c89207\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Link between lease, calculation and accounting journal<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-3eab95f4\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Check of balance sheet and income statement items<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-cbfef6a6\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Documentation for the audit<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-fdb64250\">\n<div class=\"gb-container gb-container-5cf67690\">\n\n<div class=\"wp-block-uagb-image aligncenter uagb-block-cedba6c9 wp-block-uagb-image--layout-overlay wp-block-uagb-image--effect-static wp-block-uagb-image--align-center\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/ShareControl-IFRS-16-generer-IFRS-16-bilag-som-bokforingsjournal.webp\" alt=\"ShareControl IFRS 16 generer IFRS 16-bilag som bokf\u00f8ringsjournal\" class=\"uag-image-17922\" width=\"1005\" height=\"762\" title=\"ShareControl IFRS 16 generer IFRS 16-bilag som bokf\u00f8ringsjournal\" 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\">ShareControl IFRS 16 generer IFRS 16-bilag som bokf\u00f8ringsjournal<\/figcaption><\/div><\/figure><\/div>\n\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\">Simpler lease accounting under IFRS 16<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">See how ShareControl IFRS 16 makes it easier to calculate, accrue, post and reconcile leases under IFRS 16.<\/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 a demo<\/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 a demo of ShareControl here!<\/h3><\/div><p class=\"uagb-ifb-desc\">Book a meeting with us and we will show you how ShareControl IFRS 16 generates the accounting journal, amortisation schedule and postings for your leases. <\/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=\"\/en\/products\/ifrs-16-system\/\"><span class=\"gb-button-text\">See the IFRS 16 system<\/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\">Related features<\/p>\n\n\n\n<h2 id=\"related-sharecontrol-ifrs-16-features\" class=\"gb-headline gb-headline-feedc025 gb-headline-text\">Related ShareControl IFRS 16 features<\/h2>\n\n\n<div class=\"gb-container gb-container-3cda9a74\">\n<div class=\"gb-container gb-container-ff1f116c\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/lease-registration-and-classification\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-f9de3613 gb-headline-text\">Registration and classification \u2192<\/p>\n\n<\/div>\n\n<a class=\"gb-container gb-container-1d418366\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/how-the-discount-rate-is-handled-in-sharecontrol-ifrs-16\/\">\n\n<p class=\"gb-headline gb-headline-fe408ea1 gb-headline-text\">Discount rate \u2192<\/p>\n\n<\/a>\n\n<div class=\"gb-container gb-container-2f4ffb75\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/lease-modifications-and-reassessments-in-sharecontrol-ifrs-16\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-5116e5f3 gb-headline-text\">Lease modifications \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-b734e747\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/multi-currency-and-group-consolidation-of-leases\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-faa5ec71 gb-headline-text\">Consolidation &amp; multi-currency \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-8c2140f1\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/note-disclosures-in-sharecontrol-ifrs-16\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-6ac40315 gb-headline-text\">Note disclosures \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-bbc7167b\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/audit-trail-and-documentation\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-e0049b53 gb-headline-text\">Audit trail \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-c6bf7276\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/en\/products\/security-in-share-control\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-d20b9ab1 gb-headline-text\">Security \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-72db8e8f\"><a class=\"gb-container-link\" href=\"\/en\/products\/ifrs-16-system\/sharecontrol-ifrs-16-integrations\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-86406106 gb-headline-text\">Integrations \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=\"frequently-asked-questions\" class=\"gb-headline gb-headline-6b7d44d8 gb-headline-text\">Frequently Asked Questions<\/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\\\/en\\\/products\\\/ifrs-16-system\\\/journal-entries-and-lease-accounting-in-sharecontrol-ifrs-16\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What is updated automatically in ShareControl IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The lease liability, right-of-use asset, amortisation schedule, interest expense, depreciation, payment allocation, accruals, journal basis and reconciliation basis are all updated automatically from the same data. When the lease or the assumptions change, the calculation, posting basis and reconciliation are updated from the same source.\"}},{\"@type\":\"Question\",\"name\":\"Do we get an accounting journal, or is a direct ERP integration required?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"An accounting journal is delivered as standard, so the finance team has a controlled posting basis without a direct ERP integration having to be in place from day one. A direct ERP integration can be set up as an add-on, adapted to the entity's chart of accounts, dimensions and system landscape.\"}},{\"@type\":\"Question\",\"name\":\"How are depreciation, interest and lease payments accrued each month?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The right-of-use asset is depreciated on a straight-line basis, interest is calculated on the lease liability, and each payment is split between interest and reduction of the liability. Accruals are made monthly from the amortisation schedule, so the income statement and balance sheet are based on the same data.\"}},{\"@type\":\"Question\",\"name\":\"How are the IFRS 16 figures reconciled with the general ledger?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"ShareControl provides a structured reconciliation basis per period and per company, linking the lease, the calculation and the accounting journal. The lease liability, right-of-use asset, interest and depreciation can be checked against the accounts at month-end close, and differences can be explained.\"}},{\"@type\":\"Question\",\"name\":\"What happens to the postings when a lease is modified, reassessed or terminated?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Modifications and reassessments generate new calculations and change postings, and on termination the accounting effect of ending the lease is calculated. The amortisation schedule and posting basis are updated from the same source, and the history is kept.\"}},{\"@type\":\"Question\",\"name\":\"Can journal entries be traced back to the lease and calculation during the audit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, at journal level. The accounting basis is delivered as an exported accounting journal, which shows which leases, calculations and assumptions the postings are based on. During the audit, the auditor can go from the journal back to the individual lease in ShareControl, where the calculation basis is documented with version history. The individual entry in the ERP system has no technical link back to the contract. Traceability sits in the accounting journal and in the documentation in the solution, which is held in the entity's own Microsoft 365.\"}}]}<\/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\">What is updated automatically in ShareControl IFRS 16?<\/h3><\/div><div class=\"uagb-faq-content\"><p>The lease liability, right-of-use asset, amortisation schedule, interest expense, depreciation, payment allocation, accruals, journal basis and reconciliation basis are all updated automatically from the same data. When the lease or the assumptions change, the calculation, posting basis and reconciliation are updated from the same source.<\/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\">Do we get an accounting journal, or is a direct ERP integration required?<\/h3><\/div><div class=\"uagb-faq-content\"><p>An accounting journal is delivered as standard, so the finance team has a controlled posting basis without a direct ERP integration having to be in place from day one. A direct ERP integration can be set up as an add-on, adapted to the entity&#8217;s chart of accounts, dimensions and system landscape.<\/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\">How are depreciation, interest and lease payments accrued each month?<\/h3><\/div><div class=\"uagb-faq-content\"><p>The right-of-use asset is depreciated on a straight-line basis, interest is calculated on the lease liability, and each payment is split between interest and reduction of the liability. Accruals are made monthly from the amortisation schedule, so the income statement and balance sheet are based on the same data.<\/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\">How are the IFRS 16 figures reconciled with the general ledger?<\/h3><\/div><div class=\"uagb-faq-content\"><p>ShareControl provides a structured reconciliation basis per period and per company, linking the lease, the calculation and the accounting journal. The lease liability, right-of-use asset, interest and depreciation can be checked against the accounts at month-end close, and differences can be explained.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-7e3f9345 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">What happens to the postings when a lease is modified, reassessed or terminated?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Modifications and reassessments generate new calculations and change postings, and on termination the accounting effect of ending the lease is calculated. The amortisation schedule and posting basis are updated from the same source, and the history is kept.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-ca7a4924 \" 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\">Can journal entries be traced back to the lease and calculation during the audit?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Yes, at journal level. The accounting basis is delivered as an exported accounting journal, which shows which leases, calculations and assumptions the postings are based on. During the audit, the auditor can go from the journal back to the individual lease in ShareControl, where the calculation basis is documented with version history. The individual entry in the ERP system has no technical link back to the contract. Traceability sits in the accounting journal and in the documentation in the solution, which is held in the entity&#8217;s own Microsoft 365.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Journal entries Which IFRS 16 postings are covered? ShareControl IFRS 16 can provide the basis for the main postings throughout the life of the lease, from initial recognition to monthly accruals and later changes. Area Example Initial recognition The lease liability and right-of-use asset are recognised Monthly interest Interest expense is calculated and accrued Depreciation &#8230; <a title=\"Journal entries and lease accounting in ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/journal-entries-and-lease-accounting-in-sharecontrol-ifrs-16\/\" aria-label=\"Read more about Journal entries and lease accounting in ShareControl IFRS 16\">Read more<\/a><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":7869,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-18125","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>Journal entries and lease accounting in ShareControl IFRS 16<\/title>\n<meta name=\"description\" content=\"Lease accounting under IFRS 16 without manual journals. ShareControl generates journal entries, amortisation schedules and postings from one set of data.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/journal-entries-and-lease-accounting-in-sharecontrol-ifrs-16\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Journal entries and lease accounting in ShareControl IFRS 16\" \/>\n<meta property=\"og:description\" content=\"Lease accounting under IFRS 16 without manual journals. ShareControl generates journal entries, amortisation schedules and postings from one set of data.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sharecontrol.io\/en\/products\/ifrs-16-system\/journal-entries-and-lease-accounting-in-sharecontrol-ifrs-16\/\" \/>\n<meta property=\"og:site_name\" content=\"ShareControl\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-04T20:23:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Registrering-av-leasingavtale-i-ShareControl-IFRS-16.webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/products\\\/ifrs-16-system\\\/journal-entries-and-lease-accounting-in-sharecontrol-ifrs-16\\\/\",\"url\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/products\\\/ifrs-16-system\\\/journal-entries-and-lease-accounting-in-sharecontrol-ifrs-16\\\/\",\"name\":\"Journal entries and lease accounting in ShareControl IFRS 16\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/products\\\/ifrs-16-system\\\/journal-entries-and-lease-accounting-in-sharecontrol-ifrs-16\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/en\\\/products\\\/ifrs-16-system\\\/journal-entries-and-lease-accounting-in-sharecontrol-ifrs-16\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/sharecontrol.io\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Registrering-av-leasingavtale-i-ShareControl-IFRS-16.webp\",\"datePublished\":\"2026-06-23T11:41:08+00:00\",\"dateModified\":\"2026-10-04T20:23:13+00:00\",\"description\":\"Lease accounting under IFRS 16 without manual journals. 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ShareControl IFRS 16 can provide the basis for the main postings throughout the life of the lease, from initial recognition to monthly accruals and later changes. Area Example Initial recognition The lease liability and right-of-use asset are recognised Monthly interest Interest expense is calculated and accrued Depreciation&hellip;","_links":{"self":[{"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/pages\/18125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/comments?post=18125"}],"version-history":[{"count":7,"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/pages\/18125\/revisions"}],"predecessor-version":[{"id":18512,"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/pages\/18125\/revisions\/18512"}],"up":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/pages\/7869"}],"wp:attachment":[{"href":"https:\/\/sharecontrol.io\/en\/wp-json\/wp\/v2\/media?parent=18125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}