{"id":18081,"date":"2026-06-23T12:40:11","date_gmt":"2026-06-23T11:40:11","guid":{"rendered":"https:\/\/sharecontrol.io\/produkter\/ifrs-16-system\/registrering-och-klassificering-av-leasingavtal-i-sharecontrol-ifrs-16\/"},"modified":"2026-10-02T13:13:46","modified_gmt":"2026-10-02T12:13:46","slug":"registrering-och-klassificering-av-leasingavtal","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/registrering-och-klassificering-av-leasingavtal\/","title":{"rendered":"Registrering och klassificering av leasingavtal i ShareControl IFRS 16"},"content":{"rendered":"<div class=\"gb-container gb-container-67f42e29\">\n<div class=\"gb-container gb-container-a1375558\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-c9696af6\">\n<div class=\"gb-grid-column gb-grid-column-43004a2e\"><div class=\"gb-container gb-container-43004a2e\">\n\n<p class=\"gb-headline gb-headline-db0c3612 gb-headline-text\">ShareControl IFRS 16 funktion<\/p>\n\n\n\n<h1 id=\"registrering-och-klassificering-av-leasingavtal-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">Registrering och klassificering av leasingavtal i ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Innan ett leasingavtal kan ber\u00e4knas enligt IFRS 16 m\u00e5ste f\u00f6retaget bed\u00f6ma om kontraktet inneh\u00e5ller ett leasingavtal och om n\u00e5got av undantagen fr\u00e5n redovisning \u00e4r till\u00e4mpligt. ShareControl IFRS 16 g\u00f6r det enklare att registrera nya avtal, dokumentera underlaget f\u00f6r bed\u00f6mningen och bygga upp en s\u00f6kbar leasingportf\u00f6lj. <\/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\">Boka en genomg\u00e5ng<\/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\">Boka en genomg\u00e5ng av ShareControl h\u00e4r!<\/h3><\/div><p class=\"uagb-ifb-desc\">Vi hj\u00e4lper dig att hitta r\u00e4tt integrationer f\u00f6r din verksamhet. Boka ett m\u00f6te med oss, s\u00e5 g\u00e5r vi igenom vilka tredjepartsintegrationer som \u00e4r relevanta f\u00f6r dig. <\/p><\/div><\/div>\n\n\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script><script>hbspt.forms.create({\n    portalId: \"25744173\",\n    formId: \"1a5f52b7-e00d-482c-95a8-fe5ede7a9c31\"\n  });\n<\/script>\n<\/div><button class=\"uagb-modal-popup-close\" aria-label=\"Close Modal\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg><\/button><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-ad893ad6\">\n<div class=\"gb-button-wrapper gb-button-wrapper-ee05e61d\">\n\n<a class=\"gb-button gb-button-98e62174\" href=\"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/\"><span class=\"gb-button-text\">Se IFRS 16-systemet<\/span><span class=\"gb-icon\"><svg viewBox=\"0 0 16 16\" class=\"bi bi-arrow-right-short\" fill=\"currentColor\" height=\"16\" width=\"16\">   <path d=\"M4 8a.5.5 0 0 1 .5-.5h5.793L8.146 5.354a.5.5 0 1 1 .708-.708l3 3a.5.5 0 0 1 0 .708l-3 3a.5.5 0 0 1-.708-.708L10.293 8.5H4.5A.5.5 0 0 1 4 8z\" fill-rule=\"evenodd\"><\/path> <\/svg><\/span><\/a>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-29737b92\"><div class=\"gb-container gb-container-29737b92\"><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-14d99f8a\">\n<div class=\"gb-container gb-container-703dc0c4\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-ba03fd8f\">\n<div class=\"gb-grid-column gb-grid-column-36292d8b\"><div class=\"gb-container gb-container-36292d8b\">\n\n<p class=\"gb-headline gb-headline-c6e0554b gb-headline-text\">F\u00f6re ber\u00e4kningen<\/p>\n\n\n\n<h2 id=\"forsta-steget-ar-att-bedoma-om-kontraktet-innehaller-ett-leasingavtal\" class=\"gb-headline gb-headline-4d51b614 gb-headline-text\">F\u00f6rsta steget \u00e4r att bed\u00f6ma om kontraktet inneh\u00e5ller ett leasingavtal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 16-processen b\u00f6rjar med en bed\u00f6mning av om kontraktet ger r\u00e4tt att best\u00e4mma \u00f6ver anv\u00e4ndningen av en identifierad tillg\u00e5ng under en viss period i utbyte mot ers\u00e4ttning. Bed\u00f6mningen omfattar bland annat om det finns en identifierad tillg\u00e5ng, om f\u00f6retaget har r\u00e4tt till i stort sett alla ekonomiska f\u00f6rdelar fr\u00e5n anv\u00e4ndningen och om f\u00f6retaget har r\u00e4tt att best\u00e4mma \u00f6ver anv\u00e4ndningen av tillg\u00e5ngen. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-d5bd02ba\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Identifiering av leasingavtal utifr\u00e5n IFRS 16-kriterierna<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-029c66ae\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Bed\u00f6mning av identifierad tillg\u00e5ng<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-467f6132\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Bed\u00f6mning av r\u00e4tten att best\u00e4mma \u00f6ver anv\u00e4ndningen<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-816d9a53\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Bed\u00f6mning av om avtalet omfattas av IFRS 16 och om undantagen f\u00f6r korttidsleasingavtal eller tillg\u00e5ngar av l\u00e5gt v\u00e4rde kan till\u00e4mpas<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-90190ec5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Dokumenterat bed\u00f6mningsunderlag f\u00f6r varje avtal<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-ab1a19c7\"><div class=\"gb-container gb-container-ab1a19c7\">\n\t\t\t\t\t<div\n\t\t\t\t\t\tclass=\"wp-block-uagb-image-gallery uagb-block-9d6f17f8     \"\n\t\t\t\t\t\tstyle=\"\"\n\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery spectra-image-gallery__layout--grid spectra-image-gallery__layout--grid-col-1 spectra-image-gallery__layout--grid-col-tab-3 spectra-image-gallery__layout--grid-col-mob-2\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-wrapper\" data-spectra-gallery-image-id=\"18034\" tabindex=\"0\">\n\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media spectra-image-gallery__media--grid\">\n\t\t\t\t<picture>\n\t\t\t\t\t<source media=\"(min-width: 1024px)\" srcset=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Vurdering-av-om-avtalen-omfattes-av-IFRS-16-og-om-unntak-for-kortsiktige-leieavtaler-eller-eiendeler-med-lav-verdi-kan-benyttes-ShareControl-IFRS-16.webp\">\n\t\t\t\t\t<source media=\"(min-width: 768px)\" srcset=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Vurdering-av-om-avtalen-omfattes-av-IFRS-16-og-om-unntak-for-kortsiktige-leieavtaler-eller-eiendeler-med-lav-verdi-kan-benyttes-ShareControl-IFRS-16.webp\">\n\t\t\t\t\t<img decoding=\"async\" class=\"spectra-image-gallery__media-thumbnail spectra-image-gallery__media-thumbnail--grid\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Vurdering-av-om-avtalen-omfattes-av-IFRS-16-og-om-unntak-for-kortsiktige-leieavtaler-eller-eiendeler-med-lav-verdi-kan-benyttes-ShareControl-IFRS-16-300x300.webp\" alt=\"Bed\u00f6mning av om avtalet omfattas av IFRS 16 och om undantagen f\u00f6r korttidsleasingavtal eller tillg\u00e5ngar av l\u00e5gt v\u00e4rde kan till\u00e4mpas \u2013 ShareControl IFRS 16\" loading=\"lazy\" \/>\n\t\t\t\t<\/picture>\n\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-blurrer\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-caption-wrapper spectra-image-gallery__media-thumbnail-caption-wrapper--bar-inside\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-caption spectra-image-gallery__media-thumbnail-caption--bar-inside\">\n\t\t\t\t\tBed\u00f6mning av om avtalet omfattas av IFRS 16 och om undantagen f\u00f6r korttidsleasingavtal eller tillg\u00e5ngar av l\u00e5gt v\u00e4rde kan till\u00e4mpas \u2013 ShareControl IFRS 16\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class='spectra-image-gallery__control-lightbox' tabindex='0'>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper spectra-image-gallery__control-lightbox--main\" dir=\"\">\n\t\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t<img class=\"swiper-lazy\" data-src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Vurdering-av-om-avtalen-omfattes-av-IFRS-16-og-om-unntak-for-kortsiktige-leieavtaler-eller-eiendeler-med-lav-verdi-kan-benyttes-ShareControl-IFRS-16.webp\" alt=\"Bed\u00f6mning av om avtalet omfattas av IFRS 16 och om undantagen f\u00f6r korttidsleasingavtal eller tillg\u00e5ngar av l\u00e5gt v\u00e4rde kan till\u00e4mpas \u2013 ShareControl IFRS 16\"\/>\n\t\t\t\t\t\t\t\t<div class=\"swiper-lazy-preloader swiper-lazy-preloader-white\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-button-next\"><\/div>\n\t\t\t\t\t<div class=\"swiper-button-prev\"><\/div>\n\t\t\t\t<\/div>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<button class='spectra-image-gallery__control-lightbox--close' aria-label=\"Close\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-ea237df0\">\n<div class=\"gb-container gb-container-c880378c\">\n<div class=\"gb-container gb-container-d2a0d3dc\">\n\n<p class=\"gb-headline gb-headline-4e243cc4 gb-headline-text\">Klassificering<\/p>\n\n\n\n<h2 id=\"klassificera-avtalet-ratt-fran-borjan\" class=\"gb-headline gb-headline-4fab2c58 gb-headline-text\">Klassificera avtalet r\u00e4tt fr\u00e5n b\u00f6rjan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Klassificeringen avg\u00f6r om avtalet ska redovisas i balansr\u00e4kningen enligt IFRS 16 eller om det kan hanteras enligt ett undantag. ShareControl IFRS 16 ger en strukturerad process f\u00f6r att dokumentera bed\u00f6mningen. <\/p>\n\n\n<div class=\"gb-container gb-container-22f80120\">\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Klassificering<\/th><th class=\"has-text-align-left\" data-align=\"left\">Exempel<\/th><th class=\"has-text-align-left\" data-align=\"left\">Redovisningsm\u00e4ssig hantering<\/th><\/tr><\/thead><tbody><tr><td>Ordin\u00e4rt IFRS 16-leasingavtal<\/td><td>Leasingavtal som uppfyller IFRS 16-kriterierna<\/td><td>Nyttjander\u00e4ttstillg\u00e5ng och leasingskuld redovisas i balansr\u00e4kningen<\/td><\/tr><tr><td>Korttidsleasingavtal<\/td><td>Leasingperiod p\u00e5 12 m\u00e5nader eller kortare, utan k\u00f6poption<\/td><td>Kan omfattas av undantaget f\u00f6r korttidsleasingavtal<\/td><\/tr><tr><td>Tillg\u00e5ng av l\u00e5gt v\u00e4rde<\/td><td>Leasing av en underliggande tillg\u00e5ng av l\u00e5gt v\u00e4rde<\/td><td>Kan omfattas av undantaget f\u00f6r tillg\u00e5ngar av l\u00e5gt v\u00e4rde<\/td><\/tr><tr><td>Kontrakt som inte inneh\u00e5ller ett leasingavtal<\/td><td>Ingen identifierad tillg\u00e5ng, eller kunden best\u00e4mmer inte \u00f6ver anv\u00e4ndningen<\/td><td>Redovisas inte som ett leasingavtal enligt IFRS 16<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-8407f51b\">\n\n<p class=\"gb-headline gb-headline-51bdacb3 gb-headline-text\"><a href=\"https:\/\/sharecontrol.io\/ifrs-16\/diskonteringsrente-etter-ifrs-16\/#marginal-lanerente\"><span style=\"text-decoration: underline;\"><strong>L\u00e4s mer om faktorer som p\u00e5verkar den marginella l\u00e5ner\u00e4ntan \u2192<\/strong><\/span><\/a><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-f0bb2e0e\">\n<div class=\"gb-container gb-container-3a7dfc49\">\n<div class=\"gb-container gb-container-abaea47f\">\n\n<p class=\"gb-headline gb-headline-aeabe4e9 gb-headline-text\">Vad v\u00e5ra kunder s\u00e4ger<\/p>\n\n\n\n<h2 id=\"darfor-uppskattar-vara-kunder-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-3a313f9e gb-headline-text\">D\u00e4rf\u00f6r uppskattar v\u00e5ra kunder ShareControl IFRS 16<\/h2>\n\n\n<div class=\"gb-container gb-container-e8931214\">\n<div class=\"gb-container gb-container-f3ec8885\">\n\n<p class=\"gb-headline gb-headline-8914b6ca gb-headline-text\"><em>Share Control har hj\u00e4lpt oss att importera avtal till systeml\u00f6sningen, vilket ger oss full kontroll \u00f6ver alla leasingavtal och v\u00e5ra \u00e5taganden. Genom att s\u00e4kerst\u00e4lla en effektiv och \u00f6versk\u00e5dlig hantering av leasingavtal kan vi enkelt administrera och f\u00f6lja IFRS 16-regelverket. <\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Under implementeringen av IFRS 16 har vi f\u00e5tt omfattande och v\u00e4rdefull hj\u00e4lp fr\u00e5n Share Control. Genom n\u00e4ra samarbete och grundligt st\u00f6d har vi s\u00e4kerst\u00e4llt att alla leasingavtal har importerats korrekt och effektivt till ShareControl IFRS 16-systemet. <\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-124e8af8 gb-headline-text\"><em><a href=\"https:\/\/www.linkedin.com\/in\/henrikdurr\/\" type=\"link\" id=\"https:\/\/www.linkedin.com\/in\/henrikdurr\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u2013 <strong>Henrik D\u00fcrr<\/strong>, Financial Controller<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Inin-koncernen<\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-83709aa6 gb-headline-text\"><span style=\"text-decoration: underline;\"><a href=\"https:\/\/sharecontrol.io\/sv\/kundberattelser\/inin-group-as\/\"><strong>Se Inin Group Case <\/strong><\/a><a href=\"https:\/\/sharecontrol.io\/ifrs-16\/implementering-av-ifrs-16-for-borsnotering\/\"><strong>\u2192<\/strong><\/a><\/span><\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-bfcffd9f\">\n\n<p class=\"gb-headline gb-headline-30848293 gb-headline-text\"><em>Fexco har i samarbete med Share Control f\u00e5tt v\u00e4rdefull hj\u00e4lp med att kartl\u00e4gga och importera de flesta leasingavtalen till systemet. Det har lagt grunden f\u00f6r efterlevnad av IFRS 16 och s\u00e4kerst\u00e4ller korrekt rapportering f\u00f6r f\u00f6retaget fram\u00f6ver.<br>Under implementeringen har vi f\u00e5tt utm\u00e4rkt st\u00f6d i systemupps\u00e4ttningen, som omfattade automatisk uppladdning av ett stort antal kontrakt och detaljerade fr\u00e5gor kring IFRS 16. <\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><a href=\"https:\/\/www.linkedin.com\/in\/john-sheehy-a96256103\/?originalSubdomain=ie\" target=\"_blank\" rel=\"noreferrer noopener\"><em>\u2013 <strong>John Sheehy<\/strong>, <\/em>Group Financial Accountant<\/a><\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ef0acaff gb-headline-text\"><a type=\"link\" href=\"https:\/\/sharecontrol.io\/sv\/kundberattelser\/fexco\/\" id=\"https:\/\/sharecontrol.io\/kundehistorier\/fexco\/\"><span style=\"text-decoration: underline;\"><strong>Se Fexco Case <span style=\"text-decoration: underline;\"><\/span><\/strong><\/span><\/a><strong><a href=\"https:\/\/sharecontrol.io\/ifrs-16\/implementering-av-ifrs-16-for-borsnotering\/\">\u2192<\/a><\/strong><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-af286f28\">\n<div class=\"gb-container gb-container-260cb892\">\n<div class=\"gb-container gb-container-aabe300d\">\n\n<p class=\"gb-headline gb-headline-bdece1e4 gb-headline-text\">S\u00e5 fungerar det<\/p>\n\n\n\n<h2 id=\"sa-fungerar-registrering-och-klassificering-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">S\u00e5 fungerar registrering och klassificering i ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 samlar avtalsdata, bed\u00f6mningsunderlag, dokumentation och portf\u00f6lj\u00f6versikt i en strukturerad process. Det ger ett b\u00e4ttre underlag f\u00f6r ber\u00e4kning, rapportering och revision senare i IFRS 16-processen. <\/p>\n\n\n<div class=\"gb-container gb-container-6f267eb1\">\n<div class=\"gb-container gb-container-c6ac3ed6\">\n\n<p class=\"gb-headline gb-headline-aa3fb5a4 gb-headline-text\">1<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-6f648910 gb-headline-text\">Registrera eller importera leasingavtalet med grundl\u00e4ggande avtalsdata.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-e55fcbbc\">\n\n<p class=\"gb-headline gb-headline-37a4f62d gb-headline-text\">2<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-9c8843f1 gb-headline-text\">Bed\u00f6m om kontraktet inneh\u00e5ller ett leasingavtal utifr\u00e5n IFRS 16-kriterierna.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-90539668\">\n\n<p class=\"gb-headline gb-headline-75f2d817 gb-headline-text\">3<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-7f663478 gb-headline-text\">Klassificera avtalet som omfattat, korttidsleasing, l\u00e5gt v\u00e4rde eller utanf\u00f6r IFRS 16.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-9fd68ddd\">\n\n<p class=\"gb-headline gb-headline-6159841b gb-headline-text\">4<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-a011d975 gb-headline-text\">Spara bed\u00f6mningsunderlag, dokumentation och ett unikt avtals-ID f\u00f6r den fortsatta processen.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-200ef46d\">\n<div class=\"gb-container gb-container-c7f8688b\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-38fd45ff\">\n<div class=\"gb-grid-column gb-grid-column-d0ad0df7\"><div class=\"gb-container gb-container-d0ad0df7\">\n\n<p class=\"gb-headline gb-headline-8e5cfd2b gb-headline-text\">Import<\/p>\n\n\n\n<h2 id=\"importera-er-befintliga-leasingportfolj\" class=\"gb-headline gb-headline-3cbaf5a4 gb-headline-text\">Importera er befintliga leasingportf\u00f6lj<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00e5nga f\u00f6retag b\u00f6rjar med en befintlig portf\u00f6lj i Excel, ett aff\u00e4rssystem eller rapporter fr\u00e5n leasingbolag. ShareControl IFRS 16 g\u00f6r det enklare att flytta portf\u00f6ljen in i en strukturerad IFRS 16-process. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-e2f31e07\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Import fr\u00e5n Excel<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-442db1f1\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Import fr\u00e5n andra system<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-522bda0b\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">L\u00f6pande import fr\u00e5n leasingbolag<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-9eb7502c\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Kommentarer och dokumentation, till exempel vid leasing av fordonsflotta<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-22e1d6e8\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Standardiserade dataf\u00e4lt f\u00f6r alla avtal<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-090203ab\"><div class=\"gb-container gb-container-090203ab\">\n\n<p class=\"gb-headline gb-headline-cba206fa gb-headline-text\">Microsoft 365<\/p>\n\n\n\n<h2 id=\"centralt-leasingarkiv-i-foretagets-eget-sharepoint\" class=\"gb-headline gb-headline-2fff56de gb-headline-text\">Centralt leasingarkiv i f\u00f6retagets eget SharePoint<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 anv\u00e4nder Microsoft-milj\u00f6n som en del av arbetsytan. Det g\u00f6r det m\u00f6jligt att samla avtalsdokument, bed\u00f6mningsmallar och portf\u00f6ljdata i en v\u00e4lk\u00e4nd och kontrollerad milj\u00f6. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-422362b6\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Centralt arkiv i SharePoint<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-897a283e\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Standardiserade bed\u00f6mningsmallar<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8b1186c5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Avtalsdokument samlade p\u00e5 ett st\u00e4lle<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-0f3d02d8\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Beh\u00f6righetsstyrning i Microsoft-milj\u00f6n<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-922d2075\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Dokumentation redo f\u00f6r revision<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-825f0ca6\">\n<div class=\"gb-container gb-container-2f3bd04d\">\n<div class=\"gb-container gb-container-1f0bbed9\">\n\n<p class=\"gb-headline gb-headline-2ab2bfe9 gb-headline-text\">Portf\u00f6lj\u00f6versikt<\/p>\n\n\n\n<h2 id=\"sokbar-och-filtrerbar-leasingportfolj\" class=\"gb-headline gb-headline-a044a414 gb-headline-text\">S\u00f6kbar och filtrerbar leasingportf\u00f6lj<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e4r leasingavtalen \u00e4r registrerade och klassificerade i ShareControl IFRS 16 f\u00e5r ekonomiavdelningen en samlad portf\u00f6lj\u00f6versikt \u00f6ver alla bolag och kategorier.<\/p>\n\n\n<div class=\"gb-container gb-container-864a6825\">\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Filter<\/th><th class=\"has-text-align-left\" data-align=\"left\">Exempel<\/th><th class=\"has-text-align-left\" data-align=\"left\">Anv\u00e4ndning<\/th><\/tr><\/thead><tbody><tr><td>Bolag<\/td><td>Juridisk enhet eller dotterbolag<\/td><td>Rapportering och lokal uppf\u00f6ljning<\/td><\/tr><tr><td>Klassificering<\/td><td>Omfattat, korttidsleasing, l\u00e5gt v\u00e4rde<\/td><td>Kontroll av IFRS 16-hanteringen<\/td><\/tr><tr><td>Kategori<\/td><td>Fastigheter, fordon, IT-utrustning<\/td><td>Portf\u00f6ljanalys och underlag f\u00f6r notupplysningar<\/td><\/tr><tr><td>Motpart<\/td><td>Leasingbolag eller leverant\u00f6r<\/td><td>Leverant\u00f6rs\u00f6versikt och dokumentation<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n\n<div class=\"gb-container gb-container-e9138b00\">\n\n<p class=\"wp-block-paragraph\"><em><strong>Varje leasingavtal f\u00e5r ett automatiskt genererat, unikt avtals-ID som g\u00f6r avtalet sp\u00e5rbart under hela livscykeln<\/strong>, fr\u00e5n registrering och klassificering till ber\u00e4kning, kontering, rapportering och avslut.<\/em><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-e301c69a\">\n<div class=\"gb-container gb-container-99a7e486\">\n<div class=\"gb-container gb-container-f6a0ed2f\">\n\n<p class=\"gb-headline gb-headline-c0bd4fd5 gb-headline-text\">Effekt<\/p>\n\n\n\n<h2 id=\"sa-marks-det-i-ifrs-16processen\" class=\"gb-headline gb-headline-de354ac6 gb-headline-text\">S\u00e5 m\u00e4rks det i IFRS 16-processen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En strukturerad process f\u00f6r registrering och klassificering ger b\u00e4ttre datakvalitet innan ber\u00e4kningarna startar. Det minskar det manuella arbetet och g\u00f6r resten av IFRS 16-processen mer sp\u00e5rbar. <\/p>\n\n\n<div class=\"gb-container gb-container-161442f5\">\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Effekt<\/th><th class=\"has-text-align-left\" data-align=\"left\">Vad det inneb\u00e4r<\/th><\/tr><\/thead><tbody><tr><td>Tidsbesparing<\/td><td>Tiden f\u00f6r att f\u00f6ra in befintliga leasingportf\u00f6ljer kan minskas betydligt j\u00e4mf\u00f6rt med manuell registrering.<\/td><\/tr><tr><td>Konsekvens<\/td><td>Samma dataf\u00e4lt och klassificeringsregler anv\u00e4nds f\u00f6r alla leasingavtal.<\/td><\/tr><tr><td>Sp\u00e5rbarhet<\/td><td>Bed\u00f6mningsunderlaget f\u00f6r omfattat, korttidsleasing och l\u00e5gt v\u00e4rde dokumenteras p\u00e5 leasingavtalet.<\/td><\/tr><tr><td>\u00d6verblick<\/td><td>En central leasingportf\u00f6lj ers\u00e4tter kalkylblad utspridda \u00f6ver avdelningarna.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-2882aa00\">\n<div class=\"gb-container gb-container-7eb8e68c\">\n<div class=\"gb-container gb-container-762ba419\">\n\n<p class=\"gb-headline gb-headline-dcc4df71 gb-headline-text\">Starta IFRS 16-processen med b\u00e4ttre datakvalitet<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se hur ShareControl IFRS 16 g\u00f6r det enklare att registrera, klassificera och dokumentera leasingavtal innan ber\u00e4kningarna startar.<\/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\">Boka en genomg\u00e5ng<\/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\">Boka en genomg\u00e5ng av ShareControl h\u00e4r!<\/h3><\/div><p class=\"uagb-ifb-desc\">Vi hj\u00e4lper dig att hitta r\u00e4tt integrationer f\u00f6r din verksamhet. Boka ett m\u00f6te med oss, s\u00e5 g\u00e5r vi igenom vilka tredjepartsintegrationer som \u00e4r relevanta f\u00f6r dig. <\/p><\/div><\/div>\n\n\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script><script>hbspt.forms.create({\n    portalId: \"25744173\",\n    formId: \"1a5f52b7-e00d-482c-95a8-fe5ede7a9c31\"\n  });\n<\/script>\n<\/div><button class=\"uagb-modal-popup-close\" aria-label=\"Close Modal\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg><\/button><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-26c5fb2a\">\n<div class=\"gb-button-wrapper gb-button-wrapper-73cda074\">\n\n<a class=\"gb-button gb-button-bee7993c\" href=\"https:\/\/sharecontrol.io\/sv\/kontakta-oss\/\"><span class=\"gb-button-text\">Kontakta v\u00e5r expert<\/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\">Relaterade IFRS 16-funktioner<\/p>\n\n\n\n<h2 id=\"relaterade-sharecontrol-ifrs-16funktioner\" class=\"gb-headline gb-headline-feedc025 gb-headline-text\">Relaterade ShareControl IFRS 16-funktioner<\/h2>\n\n\n<div class=\"gb-container gb-container-3cda9a74\">\n<div class=\"gb-container gb-container-6ccae872\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/diskonteringsrente-i-ifrs-16\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-066738c5 gb-headline-text\">Diskonteringsr\u00e4nta \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-2f4ffb75\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/leasingmodifikasjoner-og-revurderinger\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-5116e5f3 gb-headline-text\">Modifieringar av leasingavtal \u2192<\/p>\n\n<\/div>\n\n<a class=\"gb-container gb-container-ff1f116c\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/bilag-og-regnskapsforing\/\">\n\n<p class=\"gb-headline gb-headline-f9de3613 gb-headline-text\">Bokf\u00f6ring och verifikationer \u2192<\/p>\n\n<\/a>\n\n<div class=\"gb-container gb-container-b734e747\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/flervaluta-og-konsernkonsolidering\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-faa5ec71 gb-headline-text\">Konsolidering och flervaluta \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-8c2140f1\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/noteopplysninger-disclosure\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-6ac40315 gb-headline-text\">Notupplysningar \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-bbc7167b\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/revisjonsspor-og-dokumentasjon\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-e0049b53 gb-headline-text\">Revisionssp\u00e5r \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-c6bf7276\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/sikkerhet-i-share-control\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-d20b9ab1 gb-headline-text\">S\u00e4kerhet \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-72db8e8f\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/ifrs-16-integrasjoner\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-86406106 gb-headline-text\">Integrationer \u2192<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-c814f759\">\n<div class=\"gb-container gb-container-a10ad32c\">\n\n<h2 id=\"vanliga-fragor\" class=\"gb-headline gb-headline-6b7d44d8 gb-headline-text\">Vanliga fr\u00e5gor<\/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\\\/sv\\\/produkter\\\/ifrs-16-system\\\/registrering-och-klassificering-av-leasingavtal\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Hur vet vi om ett kontrakt inneh\\u00e5ller ett leasingavtal enligt IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ett kontrakt inneh\\u00e5ller ett leasingavtal om det ger r\\u00e4tt att best\\u00e4mma \\u00f6ver anv\\u00e4ndningen av en identifierad tillg\\u00e5ng under en viss period i utbyte mot ers\\u00e4ttning. Kontroll inneb\\u00e4r att f\\u00f6retaget b\\u00e5de har r\\u00e4tt till i stort sett alla ekonomiska f\\u00f6rdelar fr\\u00e5n anv\\u00e4ndningen och r\\u00e4tt att best\\u00e4mma hur tillg\\u00e5ngen ska anv\\u00e4ndas. Om inte b\\u00e5da kriterierna \\u00e4r uppfyllda \\u00e4r kontraktet normalt ett tj\\u00e4nsteavtal och inte ett leasingavtal. ShareControl IFRS 16 har ett guidat formul\\u00e4r f\\u00f6r att g\\u00f6ra och dokumentera denna bed\\u00f6mning f\\u00f6r varje kontrakt.\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r en identifierad tillg\\u00e5ng, och vad inneb\\u00e4r r\\u00e4tt att byta ut tillg\\u00e5ngen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En tillg\\u00e5ng \\u00e4r identifierad n\\u00e4r den uttryckligen eller underf\\u00f6rst\\u00e5tt anges i avtalet. Om leverant\\u00f6ren har en verklig r\\u00e4tt att byta ut tillg\\u00e5ngen mot en annan och drar ekonomisk nytta av det, \\u00e4r tillg\\u00e5ngen inte identifierad och avtalet \\u00e4r inte ett leasingavtal. ShareControl IFRS 16 l\\u00e5ter er registrera bed\\u00f6mningen av identifierad tillg\\u00e5ng och r\\u00e4tten att byta ut den som en del av klassificeringen.\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r ett korttidsleasingavtal, och kan det undantas fr\\u00e5n redovisning i balansr\\u00e4kningen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ett korttidsleasingavtal har en leasingperiod p\\u00e5 12 m\\u00e5nader eller kortare vid inledningsdatumet och ingen k\\u00f6poption. S\\u00e5dana avtal kan undantas fr\\u00e5n redovisning i balansr\\u00e4kningen, och leasingavgifterna redovisas som kostnad linj\\u00e4rt \\u00f6ver leasingperioden. Undantaget v\\u00e4ljs per klass av underliggande tillg\\u00e5ngar. ShareControl IFRS 16 l\\u00e5ter er markera avtalet som korttidsleasing och dokumentera underlaget f\\u00f6r valet.\"}},{\"@type\":\"Question\",\"name\":\"Vad r\\u00e4knas som en tillg\\u00e5ng av l\\u00e5gt v\\u00e4rde enligt IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Bed\\u00f6mningen utg\\u00e5r fr\\u00e5n tillg\\u00e5ngens v\\u00e4rde som ny, oavsett hur v\\u00e4sentlig den \\u00e4r f\\u00f6r f\\u00f6retaget. IFRS 16 anger ingen fast beloppsgr\\u00e4ns, men undantaget \\u00e4r avsett f\\u00f6r tillg\\u00e5ngar med ett v\\u00e4rde som nya p\\u00e5 omkring 50 000 kronor, till exempel datorer, mobiltelefoner och mindre kontorsm\\u00f6bler. Undantaget bed\\u00f6ms per underliggande tillg\\u00e5ng och g\\u00e4ller inte om tillg\\u00e5ngen hyrs ut i andra hand eller f\\u00f6rv\\u00e4ntas hyras ut i andra hand. ShareControl IFRS 16 l\\u00e5ter er markera och dokumentera bed\\u00f6mningen av l\\u00e5gt v\\u00e4rde p\\u00e5 avtalet.\"}},{\"@type\":\"Question\",\"name\":\"Hur skiljer vi leasingkomponenter fr\\u00e5n icke-leasingkomponenter i ett kontrakt?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ett kontrakt kan inneh\\u00e5lla b\\u00e5de en leasingkomponent och icke-leasingkomponenter, till exempel drift eller underh\\u00e5ll. Ers\\u00e4ttningen f\\u00f6rdelas p\\u00e5 komponenterna, s\\u00e5vida inte f\\u00f6retaget till\\u00e4mpar den praktiska l\\u00f6sningen att redovisa leasing- och icke-leasingkomponenter tillsammans som en enda leasingkomponent per klass av underliggande tillg\\u00e5ngar. ShareControl IFRS 16 ger struktur f\\u00f6r att registrera komponenterna och det val som gjorts.\"}},{\"@type\":\"Question\",\"name\":\"Hur importerar vi en befintlig leasingportf\\u00f6lj?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Befintliga portf\\u00f6ljer kan importeras fr\\u00e5n Excel, ett aff\\u00e4rssystem eller rapporter fr\\u00e5n leasingbolag, till exempel f\\u00f6r en fordonsflotta. ShareControl IFRS 16 standardiserar dataf\\u00e4lten, kan h\\u00e4mta motpartsdata fr\\u00e5n Br\\u00f8nn\\u00f8ysundregistrene och ger varje avtal ett unikt avtals-ID, s\\u00e5 att portf\\u00f6ljen blir s\\u00f6kbar \\u00f6ver alla bolag.\"}},{\"@type\":\"Question\",\"name\":\"Hur dokumenteras klassificeringen f\\u00f6r revisorn?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Klassificeringen som omfattat, korttidsleasing, l\\u00e5gt v\\u00e4rde eller utanf\\u00f6r IFRS 16 sparas med bed\\u00f6mningsunderlaget p\\u00e5 det enskilda avtalet, tillsammans med avtalets unika Auto-ID. Dokumentationen ligger i f\\u00f6retagets eget Microsoft 365, s\\u00e5 att revisorn kan f\\u00f6lja bed\\u00f6mningen fr\\u00e5n kontrakt till klassificering och vidare till ber\\u00e4kning.\"}}]}<\/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\">Hur vet vi om ett kontrakt inneh\u00e5ller ett leasingavtal enligt IFRS 16?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Ett kontrakt inneh\u00e5ller ett leasingavtal om det ger r\u00e4tt att best\u00e4mma \u00f6ver anv\u00e4ndningen av en identifierad tillg\u00e5ng under en viss period i utbyte mot ers\u00e4ttning. Kontroll inneb\u00e4r att f\u00f6retaget b\u00e5de har r\u00e4tt till i stort sett alla ekonomiska f\u00f6rdelar fr\u00e5n anv\u00e4ndningen och r\u00e4tt att best\u00e4mma hur tillg\u00e5ngen ska anv\u00e4ndas. Om inte b\u00e5da kriterierna \u00e4r uppfyllda \u00e4r kontraktet normalt ett tj\u00e4nsteavtal och inte ett leasingavtal. ShareControl IFRS 16 har ett guidat formul\u00e4r f\u00f6r att g\u00f6ra och dokumentera denna bed\u00f6mning f\u00f6r varje kontrakt.<\/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\">Vad \u00e4r en identifierad tillg\u00e5ng, och vad inneb\u00e4r r\u00e4tt att byta ut tillg\u00e5ngen?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En tillg\u00e5ng \u00e4r identifierad n\u00e4r den uttryckligen eller underf\u00f6rst\u00e5tt anges i avtalet. Om leverant\u00f6ren har en verklig r\u00e4tt att byta ut tillg\u00e5ngen mot en annan och drar ekonomisk nytta av det, \u00e4r tillg\u00e5ngen inte identifierad och avtalet \u00e4r inte ett leasingavtal. ShareControl IFRS 16 l\u00e5ter er registrera bed\u00f6mningen av identifierad tillg\u00e5ng och r\u00e4tten att byta ut den som en del av klassificeringen.<\/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\">Vad \u00e4r ett korttidsleasingavtal, och kan det undantas fr\u00e5n redovisning i balansr\u00e4kningen?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Ett korttidsleasingavtal har en leasingperiod p\u00e5 12 m\u00e5nader eller kortare vid inledningsdatumet och ingen k\u00f6poption. S\u00e5dana avtal kan undantas fr\u00e5n redovisning i balansr\u00e4kningen, och leasingavgifterna redovisas som kostnad linj\u00e4rt \u00f6ver leasingperioden. Undantaget v\u00e4ljs per klass av underliggande tillg\u00e5ngar. ShareControl IFRS 16 l\u00e5ter er markera avtalet som korttidsleasing och dokumentera underlaget f\u00f6r valet.<\/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\">Vad r\u00e4knas som en tillg\u00e5ng av l\u00e5gt v\u00e4rde enligt IFRS 16?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Bed\u00f6mningen utg\u00e5r fr\u00e5n tillg\u00e5ngens v\u00e4rde som ny, oavsett hur v\u00e4sentlig den \u00e4r f\u00f6r f\u00f6retaget. IFRS 16 anger ingen fast beloppsgr\u00e4ns, men undantaget \u00e4r avsett f\u00f6r tillg\u00e5ngar med ett v\u00e4rde som nya p\u00e5 omkring 50 000 kronor, till exempel datorer, mobiltelefoner och mindre kontorsm\u00f6bler. Undantaget bed\u00f6ms per underliggande tillg\u00e5ng och g\u00e4ller inte om tillg\u00e5ngen hyrs ut i andra hand eller f\u00f6rv\u00e4ntas hyras ut i andra hand. ShareControl IFRS 16 l\u00e5ter er markera och dokumentera bed\u00f6mningen av l\u00e5gt v\u00e4rde p\u00e5 avtalet.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a3e27d07 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hur skiljer vi leasingkomponenter fr\u00e5n icke-leasingkomponenter i ett kontrakt?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Ett kontrakt kan inneh\u00e5lla b\u00e5de en leasingkomponent och icke-leasingkomponenter, till exempel drift eller underh\u00e5ll. Ers\u00e4ttningen f\u00f6rdelas p\u00e5 komponenterna, s\u00e5vida inte f\u00f6retaget till\u00e4mpar den praktiska l\u00f6sningen att redovisa leasing- och icke-leasingkomponenter tillsammans som en enda leasingkomponent per klass av underliggande tillg\u00e5ngar. ShareControl IFRS 16 ger struktur f\u00f6r att registrera komponenterna och det val som gjorts.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-fe050d7f \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hur importerar vi en befintlig leasingportf\u00f6lj?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Befintliga portf\u00f6ljer kan importeras fr\u00e5n Excel, ett aff\u00e4rssystem eller rapporter fr\u00e5n leasingbolag, till exempel f\u00f6r en fordonsflotta. ShareControl IFRS 16 standardiserar dataf\u00e4lten, kan h\u00e4mta motpartsdata fr\u00e5n Br\u00f8nn\u00f8ysundregistrene och ger varje avtal ett unikt avtals-ID, s\u00e5 att portf\u00f6ljen blir s\u00f6kbar \u00f6ver alla bolag.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-50c0d0e8 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hur dokumenteras klassificeringen f\u00f6r revisorn?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Klassificeringen som omfattat, korttidsleasing, l\u00e5gt v\u00e4rde eller utanf\u00f6r IFRS 16 sparas med bed\u00f6mningsunderlaget p\u00e5 det enskilda avtalet, tillsammans med avtalets unika Auto-ID. Dokumentationen ligger i f\u00f6retagets eget Microsoft 365, s\u00e5 att revisorn kan f\u00f6lja bed\u00f6mningen fr\u00e5n kontrakt till klassificering och vidare till ber\u00e4kning.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Klassificering Klassificera avtalet r\u00e4tt fr\u00e5n b\u00f6rjan Klassificeringen avg\u00f6r om avtalet ska redovisas i balansr\u00e4kningen enligt IFRS 16 eller om det kan hanteras enligt ett undantag. ShareControl IFRS 16 ger en strukturerad process f\u00f6r att dokumentera bed\u00f6mningen. Klassificering Exempel Redovisningsm\u00e4ssig hantering Ordin\u00e4rt IFRS 16-leasingavtal Leasingavtal som uppfyller IFRS 16-kriterierna Nyttjander\u00e4ttstillg\u00e5ng och leasingskuld redovisas i balansr\u00e4kningen Korttidsleasingavtal &#8230; <a title=\"Registrering och klassificering av leasingavtal i ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/registrering-och-klassificering-av-leasingavtal\/\" aria-label=\"L\u00e4s mer om Registrering och klassificering av leasingavtal i ShareControl IFRS 16\">L\u00e4s mer<\/a><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":7866,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-18081","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>Registrering och klassificering av leasingavtal i ShareControl IFRS 16<\/title>\n<meta name=\"description\" content=\"Klassificera leasingavtal enligt IFRS 16 som omfattade, korttidsleasing eller l\u00e5gt v\u00e4rde. ShareControl dokumenterar bed\u00f6mningen i en s\u00f6kbar portf\u00f6lj.\" \/>\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\/sv\/produkter\/ifrs-16-system\/registrering-och-klassificering-av-leasingavtal\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Registrering och klassificering av leasingavtal i ShareControl IFRS 16\" \/>\n<meta property=\"og:description\" content=\"Klassificera leasingavtal enligt IFRS 16 som omfattade, korttidsleasing eller l\u00e5gt v\u00e4rde. ShareControl dokumenterar bed\u00f6mningen i en s\u00f6kbar portf\u00f6lj.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/registrering-och-klassificering-av-leasingavtal\/\" \/>\n<meta property=\"og:site_name\" content=\"ShareControl\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-02T12:13:46+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minuter\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/produkter\\\/ifrs-16-system\\\/registrering-och-klassificering-av-leasingavtal\\\/\",\"url\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/produkter\\\/ifrs-16-system\\\/registrering-och-klassificering-av-leasingavtal\\\/\",\"name\":\"Registrering och klassificering av leasingavtal i ShareControl IFRS 16\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/#website\"},\"datePublished\":\"2026-06-23T11:40:11+00:00\",\"dateModified\":\"2026-10-02T12:13:46+00:00\",\"description\":\"Klassificera leasingavtal enligt IFRS 16 som omfattade, korttidsleasing eller l\u00e5gt v\u00e4rde. ShareControl dokumenterar bed\u00f6mningen i en s\u00f6kbar portf\u00f6lj.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/produkter\\\/ifrs-16-system\\\/registrering-och-klassificering-av-leasingavtal\\\/#breadcrumb\"},\"inLanguage\":\"sv-SE\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/produkter\\\/ifrs-16-system\\\/registrering-och-klassificering-av-leasingavtal\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/produkter\\\/ifrs-16-system\\\/registrering-och-klassificering-av-leasingavtal\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Produkter\",\"item\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/produkter\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"IFRS 16 system\",\"item\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/produkter\\\/ifrs-16-system\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Registrering och klassificering av leasingavtal i ShareControl IFRS 16\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/#website\",\"url\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/\",\"name\":\"ShareControl\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sv-SE\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/#organization\",\"name\":\"ShareControl\",\"url\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sv-SE\",\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/sharecontrol.io\\\/wp-content\\\/uploads\\\/2022\\\/05\\\/cropped-logo-sc-default-minified-small.png\",\"contentUrl\":\"https:\\\/\\\/sharecontrol.io\\\/wp-content\\\/uploads\\\/2022\\\/05\\\/cropped-logo-sc-default-minified-small.png\",\"width\":900,\"height\":200,\"caption\":\"ShareControl\"},\"image\":{\"@id\":\"https:\\\/\\\/sharecontrol.io\\\/sv\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Registrering och klassificering av leasingavtal i ShareControl IFRS 16","description":"Klassificera leasingavtal enligt IFRS 16 som omfattade, korttidsleasing eller l\u00e5gt v\u00e4rde. ShareControl dokumenterar bed\u00f6mningen i en s\u00f6kbar portf\u00f6lj.","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\/sv\/produkter\/ifrs-16-system\/registrering-och-klassificering-av-leasingavtal\/","og_locale":"sv_SE","og_type":"article","og_title":"Registrering och klassificering av leasingavtal i ShareControl IFRS 16","og_description":"Klassificera leasingavtal enligt IFRS 16 som omfattade, korttidsleasing eller l\u00e5gt v\u00e4rde. ShareControl dokumenterar bed\u00f6mningen i en s\u00f6kbar portf\u00f6lj.","og_url":"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/registrering-och-klassificering-av-leasingavtal\/","og_site_name":"ShareControl","article_modified_time":"2026-10-02T12:13:46+00:00","twitter_card":"summary_large_image","twitter_misc":{"Ber\u00e4knad l\u00e4stid":"5 minuter"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/registrering-och-klassificering-av-leasingavtal\/","url":"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/registrering-och-klassificering-av-leasingavtal\/","name":"Registrering och klassificering av leasingavtal i ShareControl IFRS 16","isPartOf":{"@id":"https:\/\/sharecontrol.io\/sv\/#website"},"datePublished":"2026-06-23T11:40:11+00:00","dateModified":"2026-10-02T12:13:46+00:00","description":"Klassificera leasingavtal enligt IFRS 16 som omfattade, korttidsleasing eller l\u00e5gt v\u00e4rde. ShareControl dokumenterar bed\u00f6mningen i en s\u00f6kbar portf\u00f6lj.","breadcrumb":{"@id":"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/registrering-och-klassificering-av-leasingavtal\/#breadcrumb"},"inLanguage":"sv-SE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/registrering-och-klassificering-av-leasingavtal\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/registrering-och-klassificering-av-leasingavtal\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/sharecontrol.io\/sv\/"},{"@type":"ListItem","position":2,"name":"Produkter","item":"https:\/\/sharecontrol.io\/sv\/produkter\/"},{"@type":"ListItem","position":3,"name":"IFRS 16 system","item":"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/"},{"@type":"ListItem","position":4,"name":"Registrering och klassificering av leasingavtal i ShareControl IFRS 16"}]},{"@type":"WebSite","@id":"https:\/\/sharecontrol.io\/sv\/#website","url":"https:\/\/sharecontrol.io\/sv\/","name":"ShareControl","description":"","publisher":{"@id":"https:\/\/sharecontrol.io\/sv\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/sharecontrol.io\/sv\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sv-SE"},{"@type":"Organization","@id":"https:\/\/sharecontrol.io\/sv\/#organization","name":"ShareControl","url":"https:\/\/sharecontrol.io\/sv\/","logo":{"@type":"ImageObject","inLanguage":"sv-SE","@id":"https:\/\/sharecontrol.io\/sv\/#\/schema\/logo\/image\/","url":"https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/05\/cropped-logo-sc-default-minified-small.png","contentUrl":"https:\/\/sharecontrol.io\/wp-content\/uploads\/2022\/05\/cropped-logo-sc-default-minified-small.png","width":900,"height":200,"caption":"ShareControl"},"image":{"@id":"https:\/\/sharecontrol.io\/sv\/#\/schema\/logo\/image\/"}}]}},"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Ragnar Bryne","author_link":"https:\/\/sharecontrol.io\/sv\/author\/ragnar\/"},"uagb_comment_info":0,"uagb_excerpt":"Klassificering Klassificera avtalet r\u00e4tt fr\u00e5n b\u00f6rjan Klassificeringen avg\u00f6r om avtalet ska redovisas i balansr\u00e4kningen enligt IFRS 16 eller om det kan hanteras enligt ett undantag. ShareControl IFRS 16 ger en strukturerad process f\u00f6r att dokumentera bed\u00f6mningen. Klassificering Exempel Redovisningsm\u00e4ssig hantering Ordin\u00e4rt IFRS 16-leasingavtal Leasingavtal som uppfyller IFRS 16-kriterierna Nyttjander\u00e4ttstillg\u00e5ng och leasingskuld redovisas i balansr\u00e4kningen Korttidsleasingavtal&hellip;","_links":{"self":[{"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/pages\/18081","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/comments?post=18081"}],"version-history":[{"count":5,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/pages\/18081\/revisions"}],"predecessor-version":[{"id":18250,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/pages\/18081\/revisions\/18250"}],"up":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/pages\/7866"}],"wp:attachment":[{"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/media?parent=18081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}