{"id":18129,"date":"2026-06-23T12:41:08","date_gmt":"2026-06-23T11:41:08","guid":{"rendered":"https:\/\/sharecontrol.io\/produkter\/ifrs-16-system\/verifikationer-och-bokforing-av-leasingavtal-i-sharecontrol-ifrs-16\/"},"modified":"2026-10-04T21:24:42","modified_gmt":"2026-10-04T20:24:42","slug":"verifikationer-och-bokforing-av-leasingavtal-i-sharecontrol-ifrs-16","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/verifikationer-och-bokforing-av-leasingavtal-i-sharecontrol-ifrs-16\/","title":{"rendered":"Verifikationer och bokf\u00f6ring 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=\"verifikationer-och-bokforing-av-leasingavtal-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">Verifikationer och bokf\u00f6ring av leasingavtal i ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 16 handlar inte bara om att ber\u00e4kna leasingskuld och nyttjander\u00e4ttstillg\u00e5ng. Siffrorna ska periodiseras, bokf\u00f6ras, st\u00e4mmas av och rapporteras varje m\u00e5nad. ShareControl IFRS 16 g\u00f6r det enklare att skapa bokf\u00f6ringsjournaler, amorteringsplaner och konteringar fr\u00e5n samma underlag.  <\/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 ShareControl IFRS 16 skapar bokf\u00f6ringsjournal, amorteringsplan och konteringar f\u00f6r era leasingavtal.<\/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-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\">Konteringar<\/p>\n\n\n\n<h2 id=\"vilka-ifrs-16konteringar-hanteras\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">Vilka IFRS 16-konteringar hanteras?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 kan ge underlag f\u00f6r de viktigaste konteringarna under hela leasingavtalets livsl\u00e4ngd, fr\u00e5n den f\u00f6rsta redovisningen till m\u00e5natlig periodisering och senare \u00e4ndringar.<\/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\">Omr\u00e5de<\/th><th class=\"has-text-align-left\" data-align=\"left\">Exempel<\/th><\/tr><\/thead><tbody><tr><td>F\u00f6rsta redovisningen<\/td><td>Leasingskuld och nyttjander\u00e4ttstillg\u00e5ng redovisas<\/td><\/tr><tr><td>M\u00e5natliga r\u00e4ntor<\/td><td>R\u00e4ntekostnaden ber\u00e4knas och periodiseras<\/td><\/tr><tr><td>Avskrivning<\/td><td>Nyttjander\u00e4ttstillg\u00e5ngen skrivs av \u00f6ver leasingperioden, eller nyttjandeperioden om den \u00e4r kortare<\/td><\/tr><tr><td>Betalningar<\/td><td>Betalningen f\u00f6rdelas mellan r\u00e4nta och amortering av leasingskulden<\/td><\/tr><tr><td>Modifieringar och ompr\u00f6vningar<\/td><td>\u00c4ndringar i avtalet ger nya ber\u00e4kningar och \u00e4ndringskonteringar<\/td><\/tr><tr><td>Upps\u00e4gning<\/td><td>Avtalet avslutas och den redovisningsm\u00e4ssiga effekten ber\u00e4knas<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-54bbc94f\">\n<div class=\"gb-container gb-container-2d0bf6d5\">\n<div class=\"gb-container gb-container-32a31c54\">\n\n<p class=\"gb-headline gb-headline-360df378 gb-headline-text\">S\u00e5 fungerar det<\/p>\n\n\n\n<h2 id=\"sa-fungerar-verifikationer-och-bokforing-av-leasingavtal-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-b45e8eac gb-headline-text\">S\u00e5 fungerar verifikationer och bokf\u00f6ring av leasingavtal i ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 samlar avtalsdata, ber\u00e4kningar, amorteringsplaner och konteringar i samma l\u00f6sning. Det g\u00f6r det enklare att anv\u00e4nda samma sifferunderlag i redovisning, rapportering, avst\u00e4mning och revision. <\/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\">Registrera leasingavtalet med betalningar, period, r\u00e4nta och redovisningsuppgifter.<\/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\">Systemet ber\u00e4knar leasingskuld, nyttjander\u00e4ttstillg\u00e5ng och amorteringsplan.<\/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\">R\u00e4ntor, avskrivningar och betalningsf\u00f6rdelning periodiseras automatiskt.<\/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\">En bokf\u00f6ringsjournal skapas, eller konteringarna levereras till aff\u00e4rssystemet via en integration.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-06b64b79\">\n<div class=\"gb-container gb-container-ea921b37\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-5024aa95\">\n<div class=\"gb-grid-column gb-grid-column-5acb0c27\"><div class=\"gb-container gb-container-5acb0c27\">\n\n<p class=\"gb-headline gb-headline-5278cbc2 gb-headline-text\">Avtalsunderlag<\/p>\n\n\n\n<h2 id=\"registrera-leasingavtalet-en-gang\" class=\"gb-headline gb-headline-eb30ade8 gb-headline-text\">Registrera leasingavtalet en g\u00e5ng<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bokf\u00f6ringen b\u00f6rjar med avtalsdata. N\u00e4r avtalet registreras i ShareControl IFRS 16 anv\u00e4nds samma underlag vidare i automatiska ber\u00e4kningar, amorteringsplan, verifikationer och rapportering. <\/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\">Leasingperiod och betalningsplan<\/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\">Diskonteringsr\u00e4nta<\/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\">Bolag och valuta<\/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\">Konton och dimensioner<\/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\">Dokumentation och avtalsbilagor<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-1cb0535b\"><div class=\"gb-container gb-container-1cb0535b\">\n\n<p class=\"gb-headline gb-headline-3845c0b6 gb-headline-text\">Amortering<\/p>\n\n\n\n<h2 id=\"automatisk-amorteringsplan\" class=\"gb-headline gb-headline-f9f278d7 gb-headline-text\">Automatisk amorteringsplan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 ber\u00e4knar amorteringsplanen utifr\u00e5n betalningsplan, diskonteringsr\u00e4nta och leasingperiod. Planen \u00e4r underlag f\u00f6r periodisering av r\u00e4ntor, betalningar och kvarvarande skuld. <\/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\">Ing\u00e5ende leasingskuld<\/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\">M\u00e5natlig r\u00e4nteber\u00e4kning<\/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\">F\u00f6rdelning av betalningar<\/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\">Amortering av leasingskulden<\/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\">Kvarvarande skuld per period<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-b0fa269e\">\n<div class=\"gb-container gb-container-b1ed1337\">\n\n<div class=\"wp-block-uagb-image uagb-block-0bfa5cad wp-block-uagb-image--layout-overlay wp-block-uagb-image--effect-zoomin wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/Registrering-av-leasingavtale-i-ShareControl-IFRS-16.webp\" alt=\"\" class=\"uag-image-18036\" width=\"2400\" height=\"1600\" title=\"\" loading=\"lazy\" role=\"presentation\" \/><div class=\"wp-block-uagb-image--layout-overlay__color-wrapper\"><\/div><div class=\"wp-block-uagb-image--layout-overlay__inner bottom-center\"><figcaption class=\"uagb-image-caption\">Registrering av leasingavtale i ShareControl IFRS 16<\/figcaption><\/div><\/figure><\/div>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-5ed41ba0\">\n<div class=\"gb-container gb-container-02d5e76c\">\n<div class=\"gb-container gb-container-cbe76475\">\n\n<p class=\"gb-headline gb-headline-d30d1d33 gb-headline-text\">Periodisering<\/p>\n\n\n\n<h2 id=\"periodisering-av-avskrivning-ranta-och-betalning-av-leasingavtal\" class=\"gb-headline gb-headline-5c2870e4 gb-headline-text\">Periodisering av avskrivning, r\u00e4nta och betalning av leasingavtal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Efter den f\u00f6rsta redovisningen ska varje leasingavtal periodiseras l\u00f6pande. ShareControl hanterar den m\u00e5natliga periodiseringen av de centrala IFRS 16-effekterna. <\/p>\n\n\n<div class=\"gb-container gb-container-3febb1b0\">\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Periodisering<\/th><th class=\"has-text-align-left\" data-align=\"left\">Vad ShareControl IFRS 16 ber\u00e4knar<\/th><th class=\"has-text-align-left\" data-align=\"left\">Redovisningseffekt<\/th><\/tr><\/thead><tbody><tr><td>Avskrivning<\/td><td>Linj\u00e4r avskrivning av nyttjander\u00e4ttstillg\u00e5ngen<\/td><td>Avskrivning redovisad i resultatet per period<\/td><\/tr><tr><td>R\u00e4nta<\/td><td>R\u00e4nta ber\u00e4knad p\u00e5 leasingskulden<\/td><td>R\u00e4ntekostnad redovisad i resultatet<\/td><\/tr><tr><td>Betalning<\/td><td>F\u00f6rdelning av betalningen mellan r\u00e4nta och amortering enligt amorteringsplanen<\/td><td>Minskning av leasingskulden i balansr\u00e4kningen<\/td><\/tr><tr><td>Kvarvarande skuld<\/td><td>Kvarvarande leasingskuld efter betalning<\/td><td>Kortfristig och l\u00e5ngfristig skuld i balansr\u00e4kningen<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-5606279a\">\n<div class=\"gb-container gb-container-4700c688\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-67b989bd\">\n<div class=\"gb-grid-column gb-grid-column-961fdf6b\"><div class=\"gb-container gb-container-961fdf6b\">\n\n<p class=\"gb-headline gb-headline-f9f82873 gb-headline-text\">Bokf\u00f6ringsjournal<\/p>\n\n\n\n<h2 id=\"skapa-ifrs-16verifikationer-som-bokforingsjournal\" class=\"gb-headline gb-headline-35221130 gb-headline-text\">Skapa IFRS 16-verifikationer som bokf\u00f6ringsjournal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 levererar som standard konteringarna som bokf\u00f6ringsjournal. Det ger ekonomiavdelningen ett kontrollerat underlag f\u00f6r bokf\u00f6ringen, utan att en direkt ERP-integration m\u00e5ste vara p\u00e5 plats fr\u00e5n f\u00f6rsta dagen. <\/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\">Ing\u00e5ende konteringar<\/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\">M\u00e5natliga r\u00e4ntekonteringar<\/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\">Avskrivningar p\u00e5 nyttjander\u00e4ttstillg\u00e5ngen<\/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\">F\u00f6rdelning av betalningar<\/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\">\u00c4ndringskonteringar vid modifieringar<\/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\">Journalunderlag per bolag och period<\/span><\/p>\n\n\n<div class=\"gb-container gb-container-5bb410ba\">\n\n<p class=\"gb-headline gb-headline-d48e1098 gb-headline-text\"><a href=\"\/sv\/produkter\/ifrs-16-system\/sharecontrol-ifrs-16-integrationer\/\" data-type=\"link\" data-id=\"\/sv\/produkter\/ifrs-16-system\/sharecontrol-ifrs-16-integrationer\/\"><span style=\"text-decoration: underline;\">Se v\u00e5ra ERP-integrationer \u2192<\/span><\/a><\/p>\n\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-850b9fa6\"><div class=\"gb-container gb-container-850b9fa6\">\n\n<p class=\"gb-headline gb-headline-ca15b279 gb-headline-text\">Avst\u00e4mning<\/p>\n\n\n\n<h2 id=\"stam-av-mot-huvudboken-per-period\" class=\"gb-headline gb-headline-62e8ee63 gb-headline-text\">St\u00e4m av mot huvudboken per period<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 16-siffrorna m\u00e5ste kunna st\u00e4mmas av mot huvudboken. ShareControl IFRS 16 ger ett strukturerat underlag f\u00f6r att kontrollera att leasingskuld, nyttjander\u00e4ttstillg\u00e5ng, r\u00e4ntor och avskrivningar st\u00e4mmer mot redovisningen. <\/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\">Avst\u00e4mning per period<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-7a4bb286\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Avst\u00e4mning per bolag<\/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\">Koppling mellan avtal, ber\u00e4kning och bokf\u00f6ringsjournal<\/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\">Kontroll av balans- och resultatposter<\/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\">Dokumentation f\u00f6r revisionen<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-fdb64250\">\n<div class=\"gb-container gb-container-5cf67690\">\n\n<div class=\"wp-block-uagb-image aligncenter uagb-block-cedba6c9 wp-block-uagb-image--layout-overlay wp-block-uagb-image--effect-static wp-block-uagb-image--align-center\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/09\/ShareControl-IFRS-16-generer-IFRS-16-bilag-som-bokforingsjournal.webp\" alt=\"ShareControl IFRS 16 generer IFRS 16-bilag som bokf\u00f8ringsjournal\" class=\"uag-image-17922\" width=\"1005\" height=\"762\" title=\"ShareControl IFRS 16 generer IFRS 16-bilag som bokf\u00f8ringsjournal\" loading=\"lazy\" role=\"img\" \/><div class=\"wp-block-uagb-image--layout-overlay__color-wrapper\"><\/div><div class=\"wp-block-uagb-image--layout-overlay__inner bottom-center\"><figcaption class=\"uagb-image-caption\">ShareControl IFRS 16 generer IFRS 16-bilag som bokf\u00f8ringsjournal<\/figcaption><\/div><\/figure><\/div>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-2882aa00\">\n<div class=\"gb-container gb-container-7eb8e68c\">\n<div class=\"gb-container gb-container-762ba419\">\n\n<p class=\"gb-headline gb-headline-dcc4df71 gb-headline-text\">Enklare bokf\u00f6ring av leasingavtal enligt IFRS 16<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se hur ShareControl IFRS 16 g\u00f6r det enklare att ber\u00e4kna, periodisera, bokf\u00f6ra och st\u00e4mma av leasingavtal enligt IFRS 16.<\/p>\n\n\n<div class=\"gb-container gb-container-f9730d38\">\n<div class=\"gb-container gb-container-6be42cfb\">\n\n<div class=\"wp-block-uagb-modal uagb-block-a3759556 uagb-modal-wrapper\" data-escpress=\"disable\" data-overlayclick=\"disable\"><div class=\"uagb-spectra-button-wrapper wp-block-button\"><a class=\"uagb-modal-button-link wp-block-button__link uagb-modal-trigger\" href=\"#\" onclick=\"return false;\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"uagb-modal-content-wrapper\"><span class=\"uagb-inline-editing\">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 ShareControl IFRS 16 skapar bokf\u00f6ringsjournal, amorteringsplan och konteringar f\u00f6r era leasingavtal. <\/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-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<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<a class=\"gb-container gb-container-ff1f116c\" href=\"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/registrering-och-klassificering-av-leasingavtal\/\">\n\n<p class=\"gb-headline gb-headline-f9de3613 gb-headline-text\">Registrering och klassificering  \u2192<\/p>\n\n<\/a>\n\n<div class=\"gb-container gb-container-6ccae872\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/sa-hanteras-diskonteringsrantan-i-sharecontrol-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\/sv\/produkter\/ifrs-16-system\/modifieringar-av-leasingavtal-i-sharecontrol-ifrs-16\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-5116e5f3 gb-headline-text\">Modifieringar av leasingavtal \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-b734e747\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/flervaluta-och-koncernkonsolidering-av-leasingavtal\/\"><\/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\/sv\/produkter\/ifrs-16-system\/notupplysningar-i-sharecontrol-ifrs-16\/\"><\/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\/sv\/produkter\/ifrs-16-system\/revisionsspar-och-dokumentation\/\"><\/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\/sv\/produkter\/sakerhet-i-sharecontrol\/\"><\/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=\"\/sv\/produkter\/ifrs-16-system\/sharecontrol-ifrs-16-integrationer\/\"><\/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\\\/verifikationer-och-bokforing-av-leasingavtal-i-sharecontrol-ifrs-16\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Vad uppdateras automatiskt i ShareControl IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Fr\\u00e5n samma underlag uppdateras leasingskuld, nyttjander\\u00e4ttstillg\\u00e5ng, amorteringsplan, r\\u00e4ntekostnad, avskrivning, betalningsf\\u00f6rdelning, periodisering, verifikationsunderlag och avst\\u00e4mningsunderlag automatiskt. N\\u00e4r avtalet eller antagandena \\u00e4ndras uppdateras ber\\u00e4kning, konteringsunderlag och avst\\u00e4mning fr\\u00e5n samma k\\u00e4lla.<br>\"}},{\"@type\":\"Question\",\"name\":\"F\\u00e5r vi en bokf\\u00f6ringsjournal, eller kr\\u00e4vs en direkt ERP-integration?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Bokf\\u00f6ringsjournalen levereras som standard, s\\u00e5 att ekonomiavdelningen har ett kontrollerat konteringsunderlag utan att en direkt ERP-integration m\\u00e5ste vara p\\u00e5 plats fr\\u00e5n f\\u00f6rsta dagen. En direkt ERP-integration kan s\\u00e4ttas upp som tillval, anpassad till f\\u00f6retagets kontoplan, dimensioner och systemlandskap.\"}},{\"@type\":\"Question\",\"name\":\"Hur periodiseras avskrivning, r\\u00e4nta och betalning av leasingavtal varje m\\u00e5nad?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Nyttjander\\u00e4ttstillg\\u00e5ngen skrivs av linj\\u00e4rt, r\\u00e4ntan ber\\u00e4knas p\\u00e5 leasingskulden och betalningen f\\u00f6rdelas mellan r\\u00e4nta och amortering av skulden. Periodiseringen g\\u00f6rs m\\u00e5nadsvis utifr\\u00e5n amorteringsplanen, s\\u00e5 att resultat- och balansr\\u00e4kning bygger p\\u00e5 samma underlag.\"}},{\"@type\":\"Question\",\"name\":\"Hur st\\u00e4ms IFRS 16-siffrorna av mot huvudboken?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"ShareControl ger ett strukturerat avst\\u00e4mningsunderlag per period och per bolag, med koppling mellan avtal, ber\\u00e4kning och bokf\\u00f6ringsjournal. Leasingskuld, nyttjander\\u00e4ttstillg\\u00e5ng, r\\u00e4ntor och avskrivningar kan kontrolleras mot redovisningen vid m\\u00e5nadsbokslutet, och avvikelser kan f\\u00f6rklaras.\"}},{\"@type\":\"Question\",\"name\":\"Vad h\\u00e4nder med konteringarna vid modifieringar, ompr\\u00f6vningar eller upps\\u00e4gning av leasingavtal?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vid modifieringar och ompr\\u00f6vningar skapas nya ber\\u00e4kningar och \\u00e4ndringskonteringar, och vid upps\\u00e4gning ber\\u00e4knas den redovisningsm\\u00e4ssiga effekten av att avtalet avslutas. Amorteringsplan och konteringsunderlag uppdateras fr\\u00e5n samma k\\u00e4lla, och historiken bevaras.\"}},{\"@type\":\"Question\",\"name\":\"Kan verifikationer sp\\u00e5ras tillbaka till leasingavtal och ber\\u00e4kning vid revisionen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja, p\\u00e5 journalniv\\u00e5. Redovisningsunderlaget levereras som en exporterad bokf\\u00f6ringsjournal, och journalen visar vilka leasingavtal, ber\\u00e4kningar och antaganden konteringarna bygger p\\u00e5. Vid revisionen kan revisorn g\\u00e5 fr\\u00e5n journalen tillbaka till det enskilda avtalet i ShareControl, d\\u00e4r ber\\u00e4kningsunderlaget \\u00e4r dokumenterat med versionshistorik. Den enskilda verifikationen i aff\\u00e4rssystemet har ingen egen teknisk koppling tillbaka till kontraktet. Sp\\u00e5rbarheten ligger i bokf\\u00f6ringsjournalen och dokumentationen i l\\u00f6sningen, som finns i f\\u00f6retagets 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 uppdateras automatiskt i ShareControl IFRS 16?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Fr\u00e5n samma underlag uppdateras leasingskuld, nyttjander\u00e4ttstillg\u00e5ng, amorteringsplan, r\u00e4ntekostnad, avskrivning, betalningsf\u00f6rdelning, periodisering, verifikationsunderlag och avst\u00e4mningsunderlag automatiskt. N\u00e4r avtalet eller antagandena \u00e4ndras uppdateras ber\u00e4kning, konteringsunderlag och avst\u00e4mning fr\u00e5n samma k\u00e4lla.<br><\/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\">F\u00e5r vi en bokf\u00f6ringsjournal, eller kr\u00e4vs en direkt ERP-integration?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Bokf\u00f6ringsjournalen levereras som standard, s\u00e5 att ekonomiavdelningen har ett kontrollerat konteringsunderlag utan att en direkt ERP-integration m\u00e5ste vara p\u00e5 plats fr\u00e5n f\u00f6rsta dagen. En direkt ERP-integration kan s\u00e4ttas upp som tillval, anpassad till f\u00f6retagets kontoplan, dimensioner och systemlandskap.<\/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 periodiseras avskrivning, r\u00e4nta och betalning av leasingavtal varje m\u00e5nad?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Nyttjander\u00e4ttstillg\u00e5ngen skrivs av linj\u00e4rt, r\u00e4ntan ber\u00e4knas p\u00e5 leasingskulden och betalningen f\u00f6rdelas mellan r\u00e4nta och amortering av skulden. Periodiseringen g\u00f6rs m\u00e5nadsvis utifr\u00e5n amorteringsplanen, s\u00e5 att resultat- och balansr\u00e4kning bygger p\u00e5 samma underlag.<\/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\">Hur st\u00e4ms IFRS 16-siffrorna av mot huvudboken?<\/h3><\/div><div class=\"uagb-faq-content\"><p>ShareControl ger ett strukturerat avst\u00e4mningsunderlag per period och per bolag, med koppling mellan avtal, ber\u00e4kning och bokf\u00f6ringsjournal. Leasingskuld, nyttjander\u00e4ttstillg\u00e5ng, r\u00e4ntor och avskrivningar kan kontrolleras mot redovisningen vid m\u00e5nadsbokslutet, och avvikelser kan f\u00f6rklaras.<\/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\">Vad h\u00e4nder med konteringarna vid modifieringar, ompr\u00f6vningar eller upps\u00e4gning av leasingavtal?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Vid modifieringar och ompr\u00f6vningar skapas nya ber\u00e4kningar och \u00e4ndringskonteringar, och vid upps\u00e4gning ber\u00e4knas den redovisningsm\u00e4ssiga effekten av att avtalet avslutas. Amorteringsplan och konteringsunderlag uppdateras fr\u00e5n samma k\u00e4lla, och historiken bevaras.<\/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\">Kan verifikationer sp\u00e5ras tillbaka till leasingavtal och ber\u00e4kning vid revisionen?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Ja, p\u00e5 journalniv\u00e5. Redovisningsunderlaget levereras som en exporterad bokf\u00f6ringsjournal, och journalen visar vilka leasingavtal, ber\u00e4kningar och antaganden konteringarna bygger p\u00e5. Vid revisionen kan revisorn g\u00e5 fr\u00e5n journalen tillbaka till det enskilda avtalet i ShareControl, d\u00e4r ber\u00e4kningsunderlaget \u00e4r dokumenterat med versionshistorik. Den enskilda verifikationen i aff\u00e4rssystemet har ingen egen teknisk koppling tillbaka till kontraktet. Sp\u00e5rbarheten ligger i bokf\u00f6ringsjournalen och dokumentationen i l\u00f6sningen, som finns i f\u00f6retagets eget Microsoft 365.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Konteringar Vilka IFRS 16-konteringar hanteras? ShareControl IFRS 16 kan ge underlag f\u00f6r de viktigaste konteringarna under hela leasingavtalets livsl\u00e4ngd, fr\u00e5n den f\u00f6rsta redovisningen till m\u00e5natlig periodisering och senare \u00e4ndringar. Omr\u00e5de Exempel F\u00f6rsta redovisningen Leasingskuld och nyttjander\u00e4ttstillg\u00e5ng redovisas M\u00e5natliga r\u00e4ntor R\u00e4ntekostnaden ber\u00e4knas och periodiseras Avskrivning Nyttjander\u00e4ttstillg\u00e5ngen skrivs av \u00f6ver leasingperioden, eller nyttjandeperioden om den \u00e4r kortare &#8230; <a title=\"Verifikationer och bokf\u00f6ring av leasingavtal i ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/verifikationer-och-bokforing-av-leasingavtal-i-sharecontrol-ifrs-16\/\" aria-label=\"L\u00e4s mer om Verifikationer och bokf\u00f6ring 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-18129","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>Verifikationer och bokf\u00f6ring av leasingavtal i ShareControl IFRS 16<\/title>\n<meta name=\"description\" content=\"Bokf\u00f6ring av leasingavtal enligt IFRS 16 utan manuella konteringar. ShareControl skapar verifikationer, amorteringsplan och konteringar fr\u00e5n samma underlag.\" \/>\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\/verifikationer-och-bokforing-av-leasingavtal-i-sharecontrol-ifrs-16\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Verifikationer och bokf\u00f6ring av leasingavtal i ShareControl IFRS 16\" \/>\n<meta property=\"og:description\" content=\"Bokf\u00f6ring av leasingavtal enligt IFRS 16 utan manuella konteringar. 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