{"id":18115,"date":"2026-06-23T12:40:25","date_gmt":"2026-06-23T11:40:25","guid":{"rendered":"https:\/\/sharecontrol.io\/produkter\/ifrs-16-system\/modifieringar-av-leasingavtal-i-sharecontrol-ifrs-16\/"},"modified":"2026-10-01T17:38:06","modified_gmt":"2026-10-01T16:38:06","slug":"modifieringar-av-leasingavtal-i-sharecontrol-ifrs-16","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/modifieringar-av-leasingavtal-i-sharecontrol-ifrs-16\/","title":{"rendered":"Modifieringar 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=\"modifieringar-och-omprovningar-av-leasingavtal-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">Modifieringar och ompr\u00f6vningar av leasingavtal i ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e4r ett leasingavtal \u00e4ndras m\u00e5ste f\u00f6retaget bed\u00f6ma om det \u00e4r en modifiering, en ompr\u00f6vning eller en annan justering som p\u00e5verkar IFRS 16-ber\u00e4kningarna. ShareControl IFRS 16 g\u00f6r det enklare att registrera \u00e4ndringen, ber\u00e4kna effekten och dokumentera underlaget. <\/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\">Boka ett m\u00f6te med oss s\u00e5 visar vi hur modifieringar och ompr\u00f6vningar av leasingavtal registreras, ber\u00e4knas och konteras i ShareControl IFRS 16.<\/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-06b64b79\">\n<div class=\"gb-container gb-container-ea921b37\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-a137e4dd\">\n<div class=\"gb-grid-column gb-grid-column-7d982465\"><div class=\"gb-container gb-container-7d982465\">\n\n<p class=\"gb-headline gb-headline-5278cbc2 gb-headline-text\">Grunnlag<\/p>\n\n\n\n<h2 id=\"vad-ar-en-modifiering-av-ett-leasingavtal\" class=\"gb-headline gb-headline-eb30ade8 gb-headline-text\">Vad \u00e4r en modifiering av ett leasingavtal?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En modifiering uppst\u00e5r n\u00e4r omfattningen av eller ers\u00e4ttningen i ett befintligt leasingavtal \u00e4ndras p\u00e5 ett s\u00e4tt som inte ingick i de ursprungliga avtalsvillkoren. Andra \u00e4ndringar, till exempel en \u00e4ndrad bed\u00f6mning av leasingperioden eller en option som redan f\u00f6ljer av avtalet, kan vara en ompr\u00f6vning enligt IFRS 16. <\/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\">F\u00f6rl\u00e4ngning eller f\u00f6rkortning av leasingperioden<\/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\">\u00c4ndrade leasingavgifter<\/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\">Ut\u00f6kad eller minskad yta<\/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\">Hel eller delvis upps\u00e4gning<\/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\">\u00c4ndringar som kr\u00e4ver omv\u00e4rdering av leasingskulden<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-b2044477\"><div class=\"gb-container gb-container-b2044477\">\n\n<div class=\"wp-block-uagb-image uagb-block-3970c0b7 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Leasing-Modification.webp\" alt=\"Leasingmodifikasjon i ShareControl IFRS 16\" class=\"uag-image-17961\" width=\"800\" height=\"800\" title=\"Leasingmodifikasjon i ShareControl IFRS 16\" loading=\"lazy\" role=\"img\" \/><\/figure><\/div>\n\n<\/div><\/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\">S\u00e5 fungerar det<\/p>\n\n\n\n<h2 id=\"sa-fungerar-modifieringar-av-leasingavtal-i-sharecontrol-ifrs-16\" class=\"wp-block-heading\">S\u00e5 fungerar modifieringar av leasingavtal i ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 samlar avtalsdata, ber\u00e4kningar, konteringar och dokumentation i samma l\u00f6sning. N\u00e4r en modifiering eller ompr\u00f6vning registreras kan systemet uppdatera ber\u00e4kningsunderlaget och visa hur \u00e4ndringen p\u00e5verkar IFRS 16-rapporteringen. <\/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\">Hitta leasingavtalet som ska \u00e4ndras och \u00f6ppna avtalsdetaljerna.<\/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\">Ange om \u00e4ndringen \u00e4r en modifiering, en ompr\u00f6vning, en indexuppr\u00e4kning eller en upps\u00e4gning.<\/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\">Systemet uppdaterar betalningsplan, nuv\u00e4rde, leasingskuld och amorteringsplan.<\/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\">Historik, ber\u00e4kningar och \u00e4ndringskonteringar sparas f\u00f6r rapportering och revision.<\/p>\n\n<\/div>\n<\/div>\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\">Hva v\u00e5re kunder sier<\/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>V\u00e5rt samarbete har gjort att vi i Aker Solutions tillsammans med Share Control f\u00e5tt ett system som fungerar v\u00e4ldigt bra. D\u00e4r Share Control har kommit fram till en teknisk l\u00f6sning och bidragit med specialistkunskap. Vi har haft bra professionella diskussioner med Share Control.  <\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Det som skiljer Share Control fr\u00e5n andra leverant\u00f6rer \u00e4r att de kan IFRS 16. Aker Solutions har i sin tur bidragit med anv\u00e4ndarperspektivet. L\u00f6sningen \u00e4r enkel, intuitiv och flexibel, och man kan hela tiden se var data kommer ifr\u00e5n. <\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-124e8af8 gb-headline-text\"><em><a href=\"https:\/\/www.linkedin.com\/in\/per-%C3%B8yvind-reneflot-9078b911\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u2013 <strong>Per \u00d8yvind Reneflot<\/strong>, Senior Advisor<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aker Solutions<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-83709aa6 gb-headline-text\"><a href=\"https:\/\/sharecontrol.io\/sv\/kundberattelser\/aker-solutions\/\"><span style=\"text-decoration: underline;\"><strong>Se Aker Solutions Caset \u2192<\/strong><\/span><\/a><\/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><em>&#8221;Det m\u00e4rks att Share Controls IFRS 16-l\u00f6sning utvecklats av revisorer som har funderat p\u00e5 Audit trail&#8221;.<\/em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><em>\u2013 <strong><a href=\"https:\/\/www.linkedin.com\/in\/elisabeth-croce-35a75b30\/\" target=\"_blank\" rel=\"noreferrer noopener\">Elisabeth Croce<\/a><\/strong>, ansvarig f\u00f6r internrevision och Business Controller<\/em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fr\u00f6sunda<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ef0acaff gb-headline-text\"><a type=\"link\" href=\"https:\/\/sharecontrol.io\/sv\/kundberattelser\/frosunda\/\" id=\"https:\/\/sharecontrol.io\/kundehistorier\/frosunda-norlandia\/\"><span style=\"text-decoration: underline;\"><strong>Se Fr\u00f6sunda Caset \u2192<\/strong><\/span><\/a><\/p>\n\n<\/div>\n<\/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<div class=\"gb-grid-wrapper gb-grid-wrapper-d4edcdb8\">\n<div class=\"gb-grid-column gb-grid-column-04636eed\"><div class=\"gb-container gb-container-04636eed\">\n\n<p class=\"gb-headline gb-headline-3845c0b6 gb-headline-text\">Registrering<\/p>\n\n\n\n<h2 id=\"registrera-andringen-direkt-pa-leasingavtalet\" class=\"gb-headline gb-headline-f9f278d7 gb-headline-text\">Registrera \u00e4ndringen direkt p\u00e5 leasingavtalet<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Modifieringen b\u00f6r inte ligga i ett separat kalkylblad bredvid avtalet. I ShareControl registreras \u00e4ndringen direkt p\u00e5 det ber\u00f6rda leasingavtalet, s\u00e5 att ber\u00e4kningar, konteringar och dokumentation h\u00e4nger ihop. <\/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\">\u00c4ndringsdatum<\/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\">Typ av \u00e4ndring: modifiering, ompr\u00f6vning, indexuppr\u00e4kning eller upps\u00e4gning<\/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\">\u00c4ndrad leasingperiod<\/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\">\u00c4ndrade betalningar<\/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\">Ny diskonteringsr\u00e4nta vid behov<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-d6cdfee6\"><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\">Kommentar och dokumentation<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-cfdbde59\"><div class=\"gb-container gb-container-cfdbde59\">\n\n<p class=\"gb-headline gb-headline-f9f82873 gb-headline-text\">Ber\u00e4kningar<\/p>\n\n\n\n<h2 id=\"automatisk-uppdatering-av-ifrs-16berakningarna\" class=\"gb-headline gb-headline-35221130 gb-headline-text\">Automatisk uppdatering av IFRS 16-ber\u00e4kningarna<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e4r modifieringen eller ompr\u00f6vningen har registrerats uppdateras de ber\u00f6rda IFRS 16-ber\u00e4kningarna. Det minskar behovet av manuella hj\u00e4lpark och g\u00f6r det enklare att anv\u00e4nda samma sifferunderlag i redovisning, rapportering, avst\u00e4mning och revision. <\/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\">Leasingskuld<\/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\">Nyttjander\u00e4ttstillg\u00e5ng<\/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\">Framtida betalningar<\/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\">R\u00e4ntekostnader<\/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\">Avskrivningar<\/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\">Amorteringsplan<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ac972873\"><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\">\u00c4ndringskonteringar<\/span><\/p>\n\n<\/div><\/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\n<div class=\"wp-block-uagb-image uagb-block-eb7ab58c wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Registrering-av-endring-direkte-pa-leasingavtalen-i-ShareControl-IFRS-16.webp\" alt=\"Registrering av endring direkte pa\u030a leasingavtalen i ShareControl IFRS 16\" class=\"uag-image-17983\" width=\"2400\" height=\"1600\" title=\"Registrering av endring direkte pa\u030a leasingavtalen i ShareControl IFRS 16\" loading=\"lazy\" role=\"img\" \/><\/figure><\/div>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-fdb64250\">\n<div class=\"gb-container gb-container-5cf67690\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-bd18aca5\">\n<div class=\"gb-grid-column gb-grid-column-bfe61331\"><div class=\"gb-container gb-container-bfe61331\">\n\n<p class=\"gb-headline gb-headline-ca15b279 gb-headline-text\">\u00c4ndringskonteringar<\/p>\n\n\n\n<h2 id=\"andringskonteringar-till-redovisningen\" class=\"gb-headline gb-headline-62e8ee63 gb-headline-text\">\u00c4ndringskonteringar till redovisningen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En modifiering eller ompr\u00f6vning stannar inte vid ber\u00e4kningen. \u00c4ndringen m\u00e5ste ocks\u00e5 \u00e5terspeglas i redovisningen. ShareControl IFRS 16 kan leverera \u00e4ndringskonteringarna som bokf\u00f6ringsjournal eller som underlag f\u00f6r en ERP-integration.  <\/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\">Uppdaterad leasingskuld<\/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\">Justering av nyttjander\u00e4ttstillg\u00e5ngen<\/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\">\u00c4ndrade r\u00e4ntekostnader<\/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\">\u00c4ndrade avskrivningar<\/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\">Bokf\u00f6ringsjournal som standard<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-86820396\"><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\">Direkt ERP-integration som tillval<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-aa9e0a0c\"><div class=\"gb-container gb-container-aa9e0a0c\">\n\n<div class=\"wp-block-uagb-image uagb-block-160ef1a2 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" 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\" \/><\/figure><\/div>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-4c891666\">\n<div class=\"gb-container gb-container-c88488f2\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-6d26c9ec\">\n<div class=\"gb-grid-column gb-grid-column-927ff6db\"><div class=\"gb-container gb-container-927ff6db\">\n\n<p class=\"gb-headline gb-headline-e27251a8 gb-headline-text\">Index och optioner<\/p>\n\n\n\n<h2 id=\"hantera-indexupprakningar-och-utnyttjade-optioner\" class=\"gb-headline gb-headline-ae73442a gb-headline-text\">Hantera indexuppr\u00e4kningar och utnyttjade optioner<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Omv\u00e4rderingar kan uppst\u00e5 n\u00e4r optioner utnyttjas, leasingperioden ompr\u00f6vas eller betalningar indexuppr\u00e4knas. I ShareControl registrerar du \u00e4ndringen p\u00e5 avtalet och kan skriva en kommentar om vad som har gjorts. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-36d1cbfc\"><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\">Utnyttjande av optioner<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-85e65bc6\"><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\">\u00c4ndrad bed\u00f6mning av leasingperioden<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8a90d8b3\"><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\">Indexuppr\u00e4kning av leasingavgifter<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-88e61881\"><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\">Variabla betalningar som p\u00e5verkar v\u00e4rderingen<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-f016f4ad\"><div class=\"gb-container gb-container-f016f4ad\">\n\n<p class=\"gb-headline gb-headline-fe3d12bf gb-headline-text\">Dokumentation<\/p>\n\n\n\n<h2 id=\"dokumentation-och-revisionsspar\" class=\"gb-headline gb-headline-9565d498 gb-headline-text\">Dokumentation och revisionssp\u00e5r<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vid revisionen r\u00e4cker det inte att ha r\u00e4tt siffra. Ekonomiavdelningen m\u00e5ste ocks\u00e5 kunna visa hur siffran har uppst\u00e5tt. ShareControl bevarar historiken s\u00e5 att modifieringar, ompr\u00f6vningar och deras effekt p\u00e5 ber\u00e4kningarna kan f\u00f6rklaras och dokumenteras.  <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-aef563b6\"><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\">Vad som \u00e4ndrades<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ffaf893e\"><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\">Om \u00e4ndringen var en modifiering eller en ompr\u00f6vning<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-2ba13f53\"><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\">N\u00e4r \u00e4ndringen registrerades<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-1a5ce220\"><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\">Vem som registrerade \u00e4ndringen<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-2c0cbad0\"><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\">Hur \u00e4ndringen p\u00e5verkade IFRS 16-rapporteringen<\/span><\/p>\n\n<\/div><\/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\">Hantera modifieringar och ompr\u00f6vningar av leasingavtal med mindre manuellt arbete<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se hur ShareControl IFRS 16 g\u00f6r det enklare att ber\u00e4kna, kontera, dokumentera och f\u00f6lja upp \u00e4ndringar i leasingavtal.<\/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\">Boka ett m\u00f6te med oss s\u00e5 visar vi hur modifieringar och ompr\u00f6vningar av leasingavtal registreras, ber\u00e4knas och konteras i ShareControl IFRS 16. <\/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\/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>\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\">IFRS 16-vurdering<\/p>\n\n\n\n<h2 id=\"modifiering-eller-omprovning\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">Modifiering eller ompr\u00f6vning?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 16 skiljer mellan modifieringar av leasingavtal och ompr\u00f6vningar. Det \u00e4r viktigt eftersom de kan redovisas p\u00e5 olika s\u00e4tt. ShareControl IFRS 16 hj\u00e4lper ekonomiavdelningen att dokumentera vilken typ av \u00e4ndring som har registrerats och hur den p\u00e5verkar ber\u00e4kningarna.  <\/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\">Typ av \u00e4ndring<\/th><th class=\"has-text-align-left\" data-align=\"left\">Exempel<\/th><th class=\"has-text-align-left\" data-align=\"left\">Vad ShareControl IFRS 16 g\u00f6r<\/th><\/tr><\/thead><tbody><tr><td>Modifiering<\/td><td>Omf\u00f6rhandlat pris eller \u00e4ndrade betalningsvillkor<\/td><td>Omv\u00e4rderar leasingskulden och nyttjander\u00e4ttstillg\u00e5ngen<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Modifiering<\/td><td class=\"has-text-align-left\" data-align=\"left\">Till\u00e4gg av en ny underliggande tillg\u00e5ng<\/td><td class=\"has-text-align-left\" data-align=\"left\">Bed\u00f6mer om \u00e4ndringen ska redovisas som ett separat leasingavtal<\/td><\/tr><tr><td>Modifiering<\/td><td>Ut\u00f6kning eller minskning av hyrd yta<\/td><td>Uppdaterar omfattning och ber\u00e4kningsunderlag<\/td><\/tr><tr><td>Modifiering<\/td><td>Hel eller delvis upps\u00e4gning<\/td><td>Justerar kvarvarande skuld och tillg\u00e5ng och redovisar en vinst eller f\u00f6rlust i resultatet<\/td><\/tr><tr><td>Ompr\u00f6vning<\/td><td>Utnyttjad option eller \u00e4ndrad bed\u00f6mning av leasingperioden<\/td><td>Omv\u00e4rderar leasingskulden med en reviderad diskonteringsr\u00e4nta<\/td><\/tr><tr><td>Ompr\u00f6vning<\/td><td>Indexuppr\u00e4kning av leasingavgifter<\/td><td>Uppdaterar framtida betalningar med den ursprungliga diskonteringsr\u00e4ntan<\/td><\/tr><tr><td>Ompr\u00f6vning<\/td><td>\u00c4ndringar i variabla betalningar som ing\u00e5r i v\u00e4rderingen<\/td><td>Uppdaterar betalningsplan och ber\u00e4kning<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-b6f4c936\">\n<div class=\"gb-container gb-container-1ac9c810\">\n<div class=\"gb-container gb-container-c206375e\">\n\n<p class=\"gb-headline gb-headline-22c82a79 gb-headline-text\">N\u00e4r m\u00e5ste uppdateras?<\/p>\n\n\n\n<h2 id=\"nar-maste-ifrs-16berakningen-uppdateras\" class=\"gb-headline gb-headline-aae99e94 gb-headline-text\">N\u00e4r m\u00e5ste IFRS 16-ber\u00e4kningen uppdateras?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Alla \u00e4ndringar hanteras inte p\u00e5 samma s\u00e4tt. D\u00e4rf\u00f6r m\u00e5ste ekonomiavdelningen kunna dokumentera vad som har \u00e4ndrats, vilken bed\u00f6mning som har gjorts och hur ber\u00e4kningen har uppdaterats. <\/p>\n\n\n<div class=\"gb-container gb-container-fec01e43\">\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">\u00c4ndring<\/th><th class=\"has-text-align-left\" data-align=\"left\">Exempel<\/th><th class=\"has-text-align-left\" data-align=\"left\">Vad ShareControl IFRS 16 g\u00f6r<\/th><\/tr><\/thead><tbody><tr><td>\u00c4ndrad leasingperiod<\/td><td>Avtalet f\u00f6rl\u00e4ngs med tre \u00e5r<\/td><td>Ber\u00e4knar leasingskulden p\u00e5 nytt med en reviderad r\u00e4nta<\/td><\/tr><tr><td>\u00c4ndrade betalningar<\/td><td>Hyran omf\u00f6rhandlas eller indexuppr\u00e4knas<\/td><td>Uppdaterar betalningsplan och nuv\u00e4rde<\/td><\/tr><tr><td>\u00c4ndrad omfattning<\/td><td>Fler eller f\u00e4rre lokaler ing\u00e5r<\/td><td>Justerar nyttjander\u00e4ttstillg\u00e5ngen och skulden<\/td><\/tr><tr><td>Ny diskonteringsr\u00e4nta<\/td><td>Modifieringen eller ompr\u00f6vningen kr\u00e4ver en ny r\u00e4nta<\/td><td>Uppdaterar r\u00e4nte- och balansv\u00e4rden<\/td><\/tr><\/tbody><\/table><\/figure>\n\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 funktioner<\/p>\n\n\n\n<h1 id=\"relaterade-sharecontrol-ifrs-16funktioner\" class=\"gb-headline gb-headline-feedc025 gb-headline-text\">Relaterade ShareControl IFRS 16-funktioner<\/h1>\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\/produkter\/ifrs16-system\/registrering-og-klassifisering-av-leieavtaler\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-f9de3613 gb-headline-text\">Registrering och klassificering \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\/diskonteringsrente-i-ifrs-16\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-5116e5f3 gb-headline-text\">Diskonteringsr\u00e4nta \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-954f1226\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/bilag-og-regnskapsforing\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-822ca70b gb-headline-text\">Bokf\u00f6ring och verifikationer \u2192<\/p>\n\n<\/div>\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\\\/modifieringar-av-leasingavtal-i-sharecontrol-ifrs-16\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r skillnaden mellan en modifiering och en ompr\\u00f6vning enligt IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En modifiering \\u00e4r en \\u00e4ndring av sj\\u00e4lva leasingavtalet som inte ingick i de ursprungliga avtalsvillkoren, till exempel \\u00e4ndrad omfattning, omf\\u00f6rhandlad hyra eller en avtalad \\u00e4ndring av leasingperioden. En ompr\\u00f6vning beror i st\\u00e4llet p\\u00e5 \\u00e4ndrade bed\\u00f6mningar eller f\\u00f6rh\\u00e5llanden inom det befintliga avtalet, till exempel en \\u00e4ndrad bed\\u00f6mning av leasingperioden eller en k\\u00f6poption, eller en indexuppr\\u00e4kning. Vid en modifiering som inte redovisas som ett separat leasingavtal anv\\u00e4nds en reviderad diskonteringsr\\u00e4nta. Vid en ompr\\u00f6vning anv\\u00e4nds en reviderad diskonteringsr\\u00e4nta n\\u00e4r leasingperioden eller bed\\u00f6mningen av en k\\u00f6poption \\u00e4ndras. Vid indexuppr\\u00e4kning beh\\u00e5lls den ursprungliga diskonteringsr\\u00e4ntan, utom n\\u00e4r \\u00e4ndringen beror p\\u00e5 \\u00e4ndrade r\\u00f6rliga r\\u00e4ntor.\"}},{\"@type\":\"Question\",\"name\":\"N\\u00e4r omv\\u00e4rderas leasingskulden med en reviderad diskonteringsr\\u00e4nta, och n\\u00e4r beh\\u00e5lls den ursprungliga?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En reviderad diskonteringsr\\u00e4nta anv\\u00e4nds vid en \\u00e4ndring av leasingperioden, en \\u00e4ndrad bed\\u00f6mning av en k\\u00f6p- eller f\\u00f6rl\\u00e4ngningsoption och vid \\u00e4ndrade r\\u00f6rliga r\\u00e4ntor. Den ursprungliga r\\u00e4ntan beh\\u00e5lls n\\u00e4r framtida betalningar \\u00e4ndras p\\u00e5 grund av ett index eller en r\\u00e4nta, till exempel KPI, och n\\u00e4r det belopp som f\\u00f6rv\\u00e4ntas betalas enligt en restv\\u00e4rdesgaranti \\u00e4ndras. ShareControl IFRS 16 l\\u00e5ter er v\\u00e4lja r\\u00e4tt r\\u00e4nta f\\u00f6r varje \\u00e4ndring och dokumenterar valet tillsammans med ber\\u00e4kningen.\"}},{\"@type\":\"Question\",\"name\":\"Hur hanteras indexuppr\\u00e4kning (KPI) av leasingavgifterna?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"N\\u00e4r leasingavgifterna \\u00e4ndras till f\\u00f6ljd av ett index eller en r\\u00e4nta, till exempel KPI, omv\\u00e4rderas leasingskulden med den ursprungliga diskonteringsr\\u00e4ntan, inte en ny. ShareControl IFRS 16 uppdaterar framtida betalningar och skulden fr\\u00e5n samma underlag, s\\u00e5 att effekten kan sp\\u00e5ras tillbaka till index\\u00e4ndringen.\"}},{\"@type\":\"Question\",\"name\":\"Vad h\\u00e4nder n\\u00e4r leasingperioden \\u00e4ndras eller en option utnyttjas?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En \\u00e4ndrad leasingperiod till f\\u00f6ljd av en option i avtalet, eller en \\u00e4ndrad bed\\u00f6mning av en option, \\u00e4r en ompr\\u00f6vning som kr\\u00e4ver att leasingskulden omv\\u00e4rderas med en reviderad diskonteringsr\\u00e4nta. Om leasingperioden \\u00e4ndras genom en omf\\u00f6rhandling \\u00e4r det en modifiering. ShareControl IFRS 16 uppdaterar betalningsplan, nuv\\u00e4rde, leasingskuld och amorteringsplan och bevarar historiken \\u00f6ver den nya bed\\u00f6mningen.\"}},{\"@type\":\"Question\",\"name\":\"Hur redovisas en minskad omfattning eller en delvis upps\\u00e4gning?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vid en modifiering som minskar omfattningen, till exempel f\\u00e4rre lokaler eller en delvis upps\\u00e4gning, minskas nyttjander\\u00e4ttstillg\\u00e5ngens redovisade v\\u00e4rde f\\u00f6r att \\u00e5terspegla den delvisa eller fullst\\u00e4ndiga avslutningen, och en vinst eller f\\u00f6rlust redovisas i resultatet. ShareControl IFRS 16 ber\\u00e4knar den justerade skulden och tillg\\u00e5ngen och skapar tillh\\u00f6rande \\u00e4ndringskonteringar.\"}},{\"@type\":\"Question\",\"name\":\"N\\u00e4r redovisas en modifiering som ett separat leasingavtal?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En modifiering redovisas som ett separat leasingavtal endast n\\u00e4r b\\u00e5da villkoren \\u00e4r uppfyllda: omfattningen \\u00f6kar genom att r\\u00e4tten att anv\\u00e4nda en eller flera underliggande tillg\\u00e5ngar l\\u00e4ggs till, och ers\\u00e4ttningen \\u00f6kar med ett belopp som motsvarar det frist\\u00e5ende priset f\\u00f6r den ut\\u00f6kade omfattningen. Om inte b\\u00e5da villkoren \\u00e4r uppfyllda redovisas \\u00e4ndringen som en modifiering av det befintliga avtalet, och leasingskulden omv\\u00e4rderas med en reviderad diskonteringsr\\u00e4nta. ShareControl l\\u00e5ter er registrera b\\u00e5da fallen och dokumentera klassificeringen.\"}},{\"@type\":\"Question\",\"name\":\"Hur bokf\\u00f6rs \\u00e4ndringen, och hur dokumenteras den f\\u00f6r revisorn?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Modifieringar och ompr\\u00f6vningar ger \\u00e4ndringskonteringar f\\u00f6r uppdaterad leasingskuld, nyttjander\\u00e4ttstillg\\u00e5ng, r\\u00e4nta och avskrivning. ShareControl IFRS 16 levererar konteringarna som bokf\\u00f6ringsjournal eller som underlag f\\u00f6r en ERP-integration och bevarar vad som \\u00e4ndrades, vilken typ av \\u00e4ndring det var, vilken r\\u00e4nta som anv\\u00e4ndes och n\\u00e4r. Bokf\\u00f6ringsjournalen visar vilka leasingavtal, ber\\u00e4kningar och antaganden konteringarna bygger p\\u00e5, i koncernens eget 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\">Vad \u00e4r skillnaden mellan en modifiering och en ompr\u00f6vning enligt IFRS 16?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En modifiering \u00e4r en \u00e4ndring av sj\u00e4lva leasingavtalet som inte ingick i de ursprungliga avtalsvillkoren, till exempel \u00e4ndrad omfattning, omf\u00f6rhandlad hyra eller en avtalad \u00e4ndring av leasingperioden. En ompr\u00f6vning beror i st\u00e4llet p\u00e5 \u00e4ndrade bed\u00f6mningar eller f\u00f6rh\u00e5llanden inom det befintliga avtalet, till exempel en \u00e4ndrad bed\u00f6mning av leasingperioden eller en k\u00f6poption, eller en indexuppr\u00e4kning. Vid en modifiering som inte redovisas som ett separat leasingavtal anv\u00e4nds en reviderad diskonteringsr\u00e4nta. Vid en ompr\u00f6vning anv\u00e4nds en reviderad diskonteringsr\u00e4nta n\u00e4r leasingperioden eller bed\u00f6mningen av en k\u00f6poption \u00e4ndras. Vid indexuppr\u00e4kning beh\u00e5lls den ursprungliga diskonteringsr\u00e4ntan, utom n\u00e4r \u00e4ndringen beror p\u00e5 \u00e4ndrade r\u00f6rliga r\u00e4ntor.<\/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\">N\u00e4r omv\u00e4rderas leasingskulden med en reviderad diskonteringsr\u00e4nta, och n\u00e4r beh\u00e5lls den ursprungliga?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En reviderad diskonteringsr\u00e4nta anv\u00e4nds vid en \u00e4ndring av leasingperioden, en \u00e4ndrad bed\u00f6mning av en k\u00f6p- eller f\u00f6rl\u00e4ngningsoption och vid \u00e4ndrade r\u00f6rliga r\u00e4ntor. Den ursprungliga r\u00e4ntan beh\u00e5lls n\u00e4r framtida betalningar \u00e4ndras p\u00e5 grund av ett index eller en r\u00e4nta, till exempel KPI, och n\u00e4r det belopp som f\u00f6rv\u00e4ntas betalas enligt en restv\u00e4rdesgaranti \u00e4ndras. ShareControl IFRS 16 l\u00e5ter er v\u00e4lja r\u00e4tt r\u00e4nta f\u00f6r varje \u00e4ndring och dokumenterar valet tillsammans med ber\u00e4kningen.<\/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\">Hur hanteras indexuppr\u00e4kning (KPI) av leasingavgifterna?<\/h3><\/div><div class=\"uagb-faq-content\"><p>N\u00e4r leasingavgifterna \u00e4ndras till f\u00f6ljd av ett index eller en r\u00e4nta, till exempel KPI, omv\u00e4rderas leasingskulden med den ursprungliga diskonteringsr\u00e4ntan, inte en ny. ShareControl IFRS 16 uppdaterar framtida betalningar och skulden fr\u00e5n samma underlag, s\u00e5 att effekten kan sp\u00e5ras tillbaka till index\u00e4ndringen.<\/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 h\u00e4nder n\u00e4r leasingperioden \u00e4ndras eller en option utnyttjas?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En \u00e4ndrad leasingperiod till f\u00f6ljd av en option i avtalet, eller en \u00e4ndrad bed\u00f6mning av en option, \u00e4r en ompr\u00f6vning som kr\u00e4ver att leasingskulden omv\u00e4rderas med en reviderad diskonteringsr\u00e4nta. Om leasingperioden \u00e4ndras genom en omf\u00f6rhandling \u00e4r det en modifiering. ShareControl IFRS 16 uppdaterar betalningsplan, nuv\u00e4rde, leasingskuld och amorteringsplan och bevarar historiken \u00f6ver den nya bed\u00f6mningen.<\/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\">Hur redovisas en minskad omfattning eller en delvis upps\u00e4gning?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Vid en modifiering som minskar omfattningen, till exempel f\u00e4rre lokaler eller en delvis upps\u00e4gning, minskas nyttjander\u00e4ttstillg\u00e5ngens redovisade v\u00e4rde f\u00f6r att \u00e5terspegla den delvisa eller fullst\u00e4ndiga avslutningen, och en vinst eller f\u00f6rlust redovisas i resultatet. ShareControl IFRS 16 ber\u00e4knar den justerade skulden och tillg\u00e5ngen och skapar tillh\u00f6rande \u00e4ndringskonteringar.<\/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\">N\u00e4r redovisas en modifiering som ett separat leasingavtal?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En modifiering redovisas som ett separat leasingavtal endast n\u00e4r b\u00e5da villkoren \u00e4r uppfyllda: omfattningen \u00f6kar genom att r\u00e4tten att anv\u00e4nda en eller flera underliggande tillg\u00e5ngar l\u00e4ggs till, och ers\u00e4ttningen \u00f6kar med ett belopp som motsvarar det frist\u00e5ende priset f\u00f6r den ut\u00f6kade omfattningen. Om inte b\u00e5da villkoren \u00e4r uppfyllda redovisas \u00e4ndringen som en modifiering av det befintliga avtalet, och leasingskulden omv\u00e4rderas med en reviderad diskonteringsr\u00e4nta. ShareControl l\u00e5ter er registrera b\u00e5da fallen och dokumentera klassificeringen.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9645fc99 \" 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 bokf\u00f6rs \u00e4ndringen, och hur dokumenteras den f\u00f6r revisorn?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Modifieringar och ompr\u00f6vningar ger \u00e4ndringskonteringar f\u00f6r uppdaterad leasingskuld, nyttjander\u00e4ttstillg\u00e5ng, r\u00e4nta och avskrivning. ShareControl IFRS 16 levererar konteringarna som bokf\u00f6ringsjournal eller som underlag f\u00f6r en ERP-integration och bevarar vad som \u00e4ndrades, vilken typ av \u00e4ndring det var, vilken r\u00e4nta som anv\u00e4ndes och n\u00e4r. Bokf\u00f6ringsjournalen visar vilka leasingavtal, ber\u00e4kningar och antaganden konteringarna bygger p\u00e5, i koncernens eget Microsoft 365.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>S\u00e5 fungerar det S\u00e5 fungerar modifieringar av leasingavtal i ShareControl IFRS 16 ShareControl IFRS 16 samlar avtalsdata, ber\u00e4kningar, konteringar och dokumentation i samma l\u00f6sning. N\u00e4r en modifiering eller ompr\u00f6vning registreras kan systemet uppdatera ber\u00e4kningsunderlaget och visa hur \u00e4ndringen p\u00e5verkar IFRS 16-rapporteringen. 1 Hitta leasingavtalet som ska \u00e4ndras och \u00f6ppna avtalsdetaljerna. 2 Ange om \u00e4ndringen \u00e4r &#8230; <a title=\"Modifieringar av leasingavtal i ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/modifieringar-av-leasingavtal-i-sharecontrol-ifrs-16\/\" aria-label=\"L\u00e4s mer om Modifieringar 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-18115","page","type-page","status-publish"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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Bryne","author_link":"https:\/\/sharecontrol.io\/sv\/author\/ragnar\/"},"uagb_comment_info":0,"uagb_excerpt":"S\u00e5 fungerar det S\u00e5 fungerar modifieringar av leasingavtal i ShareControl IFRS 16 ShareControl IFRS 16 samlar avtalsdata, ber\u00e4kningar, konteringar och dokumentation i samma l\u00f6sning. N\u00e4r en modifiering eller ompr\u00f6vning registreras kan systemet uppdatera ber\u00e4kningsunderlaget och visa hur \u00e4ndringen p\u00e5verkar IFRS 16-rapporteringen. 1 Hitta leasingavtalet som ska \u00e4ndras och \u00f6ppna avtalsdetaljerna. 2 Ange om \u00e4ndringen \u00e4r&hellip;","_links":{"self":[{"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/pages\/18115","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=18115"}],"version-history":[{"count":2,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/pages\/18115\/revisions"}],"predecessor-version":[{"id":18118,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/pages\/18115\/revisions\/18118"}],"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=18115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}