{"id":18182,"date":"2026-06-23T12:39:57","date_gmt":"2026-06-23T11:39:57","guid":{"rendered":"https:\/\/sharecontrol.io\/produkter\/ifrs-16-system\/revisionsspar-och-dokumentation-i-sharecontrol-ifrs-16\/"},"modified":"2026-10-02T13:33:01","modified_gmt":"2026-10-02T12:33:01","slug":"revisionsspar-och-dokumentation","status":"publish","type":"page","link":"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/revisionsspar-och-dokumentation\/","title":{"rendered":"Revisionssp\u00e5r och dokumentation 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=\"revisionsspar-och-dokumentation-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-53bcce15 gb-headline-text\">Revisionssp\u00e5r och dokumentation i ShareControl IFRS 16<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 16 handlar inte bara om att ber\u00e4kna r\u00e4tt siffra. F\u00f6retaget m\u00e5ste ocks\u00e5 kunna f\u00f6rklara hur siffran har uppst\u00e5tt, vilka antaganden som har anv\u00e4nts, vilka \u00e4ndringar som har gjorts och vilken dokumentation som ligger bakom. <\/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 dokumenterar avtal, antaganden, \u00e4ndringar och valutakurser, s\u00e5 att siffrorna kan f\u00f6rklaras vid revisionen.<\/p><\/div><\/div>\n\n\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script><script>hbspt.forms.create({\n    portalId: \"25744173\",\n    formId: \"1a5f52b7-e00d-482c-95a8-fe5ede7a9c31\"\n  });\n<\/script>\n<\/div><button class=\"uagb-modal-popup-close\" aria-label=\"Close Modal\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg><\/button><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-ad893ad6\">\n<div class=\"gb-button-wrapper gb-button-wrapper-ee05e61d\">\n\n<a class=\"gb-button gb-button-98e62174\" href=\"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/\"><span class=\"gb-button-text\">Se IFRS 16-systemet<\/span><span class=\"gb-icon\"><svg viewBox=\"0 0 16 16\" class=\"bi bi-arrow-right-short\" fill=\"currentColor\" height=\"16\" width=\"16\">   <path d=\"M4 8a.5.5 0 0 1 .5-.5h5.793L8.146 5.354a.5.5 0 1 1 .708-.708l3 3a.5.5 0 0 1 0 .708l-3 3a.5.5 0 0 1-.708-.708L10.293 8.5H4.5A.5.5 0 0 1 4 8z\" fill-rule=\"evenodd\"><\/path> <\/svg><\/span><\/a>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-29737b92\"><div class=\"gb-container gb-container-29737b92\"><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-14d99f8a\">\n<div class=\"gb-container gb-container-703dc0c4\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-ba03fd8f\">\n<div class=\"gb-grid-column gb-grid-column-36292d8b\"><div class=\"gb-container gb-container-36292d8b\">\n\n<p class=\"gb-headline gb-headline-c6e0554b gb-headline-text\">Bakgrund<\/p>\n\n\n\n<h2 id=\"darfor-ar-revisionsspar-avgorande-i-ifrs-16\" class=\"gb-headline gb-headline-4d51b614 gb-headline-text\">D\u00e4rf\u00f6r \u00e4r revisionssp\u00e5r avg\u00f6rande i IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e4r revisorn fr\u00e5gar om en IFRS 16-siffra r\u00e4cker det s\u00e4llan att visa ett slutv\u00e4rde. Ekonomiavdelningen m\u00e5ste kunna visa avtalsunderlag, betalningsplan, diskonteringsr\u00e4nta, valutakurser, \u00e4ndringar, konteringar och rapporteringsunderlag. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-798e3862 gb-headline-text\">Detta dokumenterar ShareControl IFRS 16:<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-d5bd02ba\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Vilket leasingavtal som ligger bakom siffran<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-029c66ae\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Vilka inmatningsf\u00e4lt och antaganden som har anv\u00e4nts<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-467f6132\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Vilken diskonteringsr\u00e4nta som har till\u00e4mpats<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-816d9a53\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Vilka valutakurser som p\u00e5verkar rapporteringen<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-90190ec5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Vilka modifieringar eller ompr\u00f6vningar som har gjorts<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-570e00f7\"><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 siffrorna h\u00e4nger ihop med bokf\u00f6ringsjournal och rapporter<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-ab1a19c7\"><div class=\"gb-container gb-container-ab1a19c7\">\n\t\t\t\t\t<div\n\t\t\t\t\t\tclass=\"wp-block-uagb-image-gallery uagb-block-32f56baf     \"\n\t\t\t\t\t\tstyle=\"\"\n\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery spectra-image-gallery__layout--grid spectra-image-gallery__layout--grid-col-1 spectra-image-gallery__layout--grid-col-tab-3 spectra-image-gallery__layout--grid-col-mob-2\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-wrapper\" data-spectra-gallery-image-id=\"17020\" tabindex=\"0\">\n\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media spectra-image-gallery__media--grid\">\n\t\t\t\t<picture>\n\t\t\t\t\t<source media=\"(min-width: 1024px)\" srcset=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/05\/Trinn_3_interne_kontroller_og_justeringer.webp\">\n\t\t\t\t\t<source media=\"(min-width: 768px)\" srcset=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/05\/Trinn_3_interne_kontroller_og_justeringer-1024x714.webp\">\n\t\t\t\t\t<img decoding=\"async\" class=\"spectra-image-gallery__media-thumbnail spectra-image-gallery__media-thumbnail--grid\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/05\/Trinn_3_interne_kontroller_og_justeringer-300x209.webp\" alt=\"Exempel: revisionssp\u00e5r fr\u00e5n en rapporterad IFRS 16-siffra till avtal, indata och ber\u00e4kning\" loading=\"lazy\" \/>\n\t\t\t\t<\/picture>\n\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-blurrer\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-caption-wrapper spectra-image-gallery__media-thumbnail-caption-wrapper--bar-inside\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"spectra-image-gallery__media-thumbnail-caption spectra-image-gallery__media-thumbnail-caption--bar-inside\">\n\t\t\t\t\tExempel: revisionssp\u00e5r fr\u00e5n en rapporterad IFRS 16-siffra till avtal, indata och ber\u00e4kning\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class='spectra-image-gallery__control-lightbox' tabindex='0'>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper spectra-image-gallery__control-lightbox--main\" dir=\"\">\n\t\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t\t<img class=\"swiper-lazy\" data-src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2026\/05\/Trinn_3_interne_kontroller_og_justeringer.webp\" alt=\"Exempel: revisionssp\u00e5r fr\u00e5n en rapporterad IFRS 16-siffra till avtal, indata och ber\u00e4kning\"\/>\n\t\t\t\t\t\t\t\t<div class=\"swiper-lazy-preloader swiper-lazy-preloader-white\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-button-next\"><\/div>\n\t\t\t\t\t<div class=\"swiper-button-prev\"><\/div>\n\t\t\t\t<\/div>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<button class='spectra-image-gallery__control-lightbox--close' aria-label=\"Close\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-af286f28\">\n<div class=\"gb-container gb-container-260cb892\">\n<div class=\"gb-container gb-container-aabe300d\">\n\n<p class=\"gb-headline gb-headline-bdece1e4 gb-headline-text\">S\u00e5 fungerar det<\/p>\n\n\n\n<h2 id=\"sa-fungerar-revisionssparet-i-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-bd2692b9 gb-headline-text\">S\u00e5 fungerar revisionssp\u00e5ret i ShareControl IFRS 16<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 samlar leasingavtal, inmatningsf\u00e4lt, ber\u00e4kningar, dokumentation, konteringar och rapportering i samma l\u00f6sning. Det g\u00f6r det enklare att f\u00f6rklara IFRS 16-siffrorna utan att leta i separata kalkylblad, mappar och e-posttr\u00e5dar. <\/p>\n\n\n<div class=\"gb-container gb-container-6f267eb1\">\n<div class=\"gb-container gb-container-c6ac3ed6\">\n\n<p class=\"gb-headline gb-headline-aa3fb5a4 gb-headline-text\">1<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-6f648910 gb-headline-text\">Registrera avtal, betalningsplan, r\u00e4nta, valuta, bolagsuppgifter och dokumentation.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-e55fcbbc\">\n\n<p class=\"gb-headline gb-headline-37a4f62d gb-headline-text\">2<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-9c8843f1 gb-headline-text\">Systemet ber\u00e4knar IFRS 16-v\u00e4rden utifr\u00e5n samma dokumenterade underlag.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-90539668\">\n\n<p class=\"gb-headline gb-headline-75f2d817 gb-headline-text\">3<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-7f663478 gb-headline-text\">Modifieringar, ompr\u00f6vningar, valutakurser och konteringar sparas i historiken.<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-9fd68ddd\">\n\n<p class=\"gb-headline gb-headline-6159841b gb-headline-text\">4<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-a011d975 gb-headline-text\">Rapporterade siffror kan sp\u00e5ras tillbaka till avtal, ber\u00e4kning, bokf\u00f6ringsjournal och dokumentation.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-ea237df0\">\n<div class=\"gb-container gb-container-c880378c\">\n<div class=\"gb-container gb-container-d2a0d3dc\">\n\n<p class=\"gb-headline gb-headline-4e243cc4 gb-headline-text\">Vad kan sp\u00e5ras?<\/p>\n\n\n\n<h2 id=\"sparbarhet-fran-inmatningsfalt-till-rapporterad-siffra\" class=\"gb-headline gb-headline-4fab2c58 gb-headline-text\">Sp\u00e5rbarhet fr\u00e5n inmatningsf\u00e4lt till rapporterad siffra<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ShareControl IFRS 16 dokumenterar centrala indata, bed\u00f6mningar och ber\u00e4kningar p\u00e5 leasingavtalet, s\u00e5 att siffrorna kan f\u00f6ljas genom hela processen.<\/p>\n\n\n<div class=\"gb-container gb-container-22f80120\">\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Vad ShareControl IFRS 16 sp\u00e5rar<\/th><th class=\"has-text-align-left\" data-align=\"left\">Exempel<\/th><\/tr><\/thead><tbody><tr><td>Avtalsunderlag<\/td><td>Avtalsperiod, betalningsplan, motpart, valuta och bifogade dokument<\/td><\/tr><tr><td>Diskonteringsr\u00e4nta<\/td><td>Implicit r\u00e4nta, marginell uppl\u00e5ningsr\u00e4nta, portf\u00f6ljr\u00e4nta och antaganden<\/td><\/tr><tr><td>Betalningsplan<\/td><td>Fasta betalningar, variabla betalningar, indexuppr\u00e4kningar och \u00e4ndringar<\/td><\/tr><tr><td>Valutakurser<\/td><td>Centralbanker eller koncernens egna valutakurser<\/td><\/tr><tr><td>Modifieringar<\/td><td>Omf\u00f6rhandling, f\u00f6rl\u00e4ngning, upps\u00e4gning eller \u00e4ndrad omfattning<\/td><\/tr><tr><td>Ompr\u00f6vningar<\/td><td>Utnyttjade optioner, \u00e4ndrad leasingperiod och indexuppr\u00e4kning<\/td><\/tr><tr><td>Bokf\u00f6ringsjournal<\/td><td>Konteringar och ERP-underlag<\/td><\/tr><tr><td>Rapporter<\/td><td>Notupplysningar, l\u00f6ptidsanalys och koncernrapportering<\/td><\/tr><\/tbody><\/table><\/figure>\n\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\">Vad v\u00e5ra kunder s\u00e4ger<\/p>\n\n\n\n<h2 id=\"darfor-uppskattar-vara-kunder-sharecontrol-ifrs-16\" class=\"gb-headline gb-headline-3a313f9e gb-headline-text\">D\u00e4rf\u00f6r uppskattar v\u00e5ra kunder ShareControl IFRS 16<\/h2>\n\n\n<div class=\"gb-container gb-container-e8931214\">\n<div class=\"gb-container gb-container-f3ec8885\">\n\n<p class=\"gb-headline gb-headline-8914b6ca gb-headline-text\"><em>Man m\u00e5ste v\u00e5ga g\u00e5 in och titta p\u00e5 systemet f\u00f6r att f\u00f6rst\u00e5 logiken. D\u00e5 f\u00e5r du en st\u00f6rre f\u00f6rst\u00e5else och en \u00f6vning du b\u00f6r g\u00f6ra f\u00f6r att se att det st\u00e4mmer. D\u00e5 vet du att det \u00e4r r\u00e4tt f\u00f6r revisorerna och du klarar besiktningen p\u00e5 ett s\u00e4krare och s\u00e4krare s\u00e4tt.  <\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-124e8af8 gb-headline-text\"><em><a href=\"https:\/\/www.linkedin.com\/in\/henrikdurr\/\" type=\"link\" id=\"https:\/\/www.linkedin.com\/in\/henrikdurr\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u2013<\/a><strong><a href=\"https:\/\/www.linkedin.com\/in\/elisabeth-croce-35a75b30\/\" type=\"link\" id=\"https:\/\/www.linkedin.com\/in\/elisabeth-croce-35a75b30\/\" target=\"_blank\" rel=\"noreferrer noopener\">Elisabeth Croce<\/a><\/strong>, Business Controller<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Fr\u00f6sunda<\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-83709aa6 gb-headline-text\"><span style=\"text-decoration: underline;\"><a type=\"link\" href=\"https:\/\/sharecontrol.io\/sv\/kundberattelser\/frosunda\/\" id=\"https:\/\/sharecontrol.io\/kundehistorier\/frosunda-norlandia\/\">Se Fr\u00f6sunda Caset \u2192<\/a><\/span><\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-bfcffd9f\">\n\n<p class=\"gb-headline gb-headline-30848293 gb-headline-text\"><em>ShareControl IFRS 16 \u00e4r en anv\u00e4ndarv\u00e4nlig och flexibel l\u00f6sning som hela tiden visar oss var v\u00e5ra data kommer ifr\u00e5n. Vi har \u00f6ver 100 kontrakt i systemet och upplever att det ger oss utm\u00e4rkt \u00f6verblick. Det s\u00e4kerst\u00e4ller korrekt rapportering och att vi har ett samlat st\u00e4lle f\u00f6r v\u00e5ra data. Den tid teamet l\u00e4gger p\u00e5 efterlevnad av IFRS 16 har minskat tack vare implementeringen av ShareControl. ShareControl ger ocks\u00e5 v\u00e5ra externa revisorer utm\u00e4rkt insyn i transaktionerna p\u00e5 leasingkontrakten \u2013 fliken som visar \u00e4ndringarna under perioden \u00e4r en s\u00e4rskilt anv\u00e4ndbar funktion eftersom den snabbt visar alla \u00e4ndringar i leasingavtalen.    <\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><a href=\"https:\/\/www.linkedin.com\/in\/john-sheehy-a96256103\/?originalSubdomain=ie\" target=\"_blank\" rel=\"noreferrer noopener\"><em>\u2013 <strong>John Sheehy<\/strong>, <\/em>Group Financial Accountant<\/a><\/em><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-ef0acaff gb-headline-text\"><a type=\"link\" href=\"https:\/\/sharecontrol.io\/sv\/kundberattelser\/fexco\/\" id=\"https:\/\/sharecontrol.io\/kundehistorier\/fexco\/\"><span style=\"text-decoration: underline;\">Se Fexco Caset \u2192<\/span><\/a><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-200ef46d\">\n<div class=\"gb-container gb-container-c7f8688b\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-38fd45ff\">\n<div class=\"gb-grid-column gb-grid-column-d0ad0df7\"><div class=\"gb-container gb-container-d0ad0df7\">\n\n<p class=\"gb-headline gb-headline-8e5cfd2b gb-headline-text\">Avtalsunderlag<\/p>\n\n\n\n<h2 id=\"samla-avtal-inmatningsfalt-och-dokumentation-pa-ett-stalle\" class=\"gb-headline gb-headline-3cbaf5a4 gb-headline-text\">Samla avtal, inmatningsf\u00e4lt och dokumentation p\u00e5 ett st\u00e4lle<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Revisionssp\u00e5ret b\u00f6rjar med avtalsunderlaget. I ShareControl IFRS 16 kan leasingavtalet kopplas till dokumentation, betalningsplan, diskonteringsr\u00e4nta, valutaunderlag och ber\u00e4kningsantaganden. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-e2f31e07\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Leasingavtal och bilagor<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-442db1f1\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Betalningsplan och leasingperiod<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-522bda0b\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Diskonteringsr\u00e4nta och antaganden<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-9eb7502c\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Bolag, valuta och dimensioner<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-22e1d6e8\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Klassificering och bed\u00f6mningsunderlag<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-090203ab\"><div class=\"gb-container gb-container-090203ab\">\n\n<p class=\"gb-headline gb-headline-cba206fa gb-headline-text\">Historik<\/p>\n\n\n\n<h2 id=\"dokumentera-modifieringar-och-omprovningar\" class=\"gb-headline gb-headline-2fff56de gb-headline-text\">Dokumentera modifieringar och ompr\u00f6vningar<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 16-siffror \u00e4ndras n\u00e4r avtalet \u00e4ndras. ShareControl IFRS 16 g\u00f6r det enklare att dokumentera vad som har \u00e4ndrats, n\u00e4r det \u00e4ndrades, om \u00e4ndringen \u00e4r en modifiering eller en ompr\u00f6vning och hur den p\u00e5verkade ber\u00e4kningen. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-422362b6\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Modifieringar av leasingavtal<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-897a283e\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">Ompr\u00f6vningar<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8b1186c5\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">\u00c4ndrad leasingperiod<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-0f3d02d8\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">\u00c4ndrade betalningar och indexuppr\u00e4kning<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-922d2075\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\"><path fill=\"currentColor\" d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><\/span><span class=\"gb-headline-text\">\u00c4ndrad diskonteringsr\u00e4nta<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-c9b000cf\"><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\">Historik \u00f6ver \u00e4ndringar och ber\u00e4kningseffekt<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-4de456fb\">\n\n<div class=\"wp-block-uagb-image uagb-block-9268efef wp-block-uagb-image--layout-overlay 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\/Historikk-dokumenter-modifikasjoner-og-revurderinger.webp\" alt=\"\" class=\"uag-image-17897\" width=\"1758\" height=\"492\" 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\">Historikk &#8211; dokumenter modifikasjoner og revurderinger<\/figcaption><\/div><\/figure><\/div>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-85efb84b\">\n<div class=\"gb-container gb-container-9dc502a7\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-976f910e\">\n<div class=\"gb-grid-column gb-grid-column-b3061f18\"><div class=\"gb-container gb-container-b3061f18\">\n\n<p class=\"gb-headline gb-headline-de99ad50 gb-headline-text\">Valutakurser<\/p>\n\n\n\n<h2 id=\"spara-valutakurser-och-omrakningsunderlag\" class=\"gb-headline gb-headline-0e001823 gb-headline-text\">Sp\u00e5ra valutakurser och omr\u00e4kningsunderlag<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">F\u00f6r leasingavtal i utl\u00e4ndsk valuta m\u00e5ste f\u00f6retaget kunna dokumentera vilka valutakurser som har anv\u00e4nts i ber\u00e4kning och rapportering. ShareControl IFRS 16 kan koppla kursunderlaget till IFRS 16-v\u00e4rdena. <\/p>\n\n\n\n<p class=\"gb-headline gb-headline-acb4ad8d\"><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\">Automatisk h\u00e4mtning fr\u00e5n Sveriges Riksbank eller Norges Bank<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-c078b7c5\"><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\">Koncernens egna valutakurser<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8602e44d\"><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\">Genomsnittskurser f\u00f6r resultatposter<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-a3ea8b82\"><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\">Balansdagskurs f\u00f6r leasingskulden, och f\u00f6r alla balansposter vid omr\u00e4kning till rapportvaluta<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-de0982f8\"><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\">Kursunderlag dokumenterat f\u00f6r revisionen<\/span><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-f636c04c\"><div class=\"gb-container gb-container-f636c04c\">\n\n<p class=\"gb-headline gb-headline-b7bd12e2 gb-headline-text\">Sp\u00e5rbarhet<\/p>\n\n\n\n<h2 id=\"spara-siffror-fran-rapporteringen-tillbaka-till-avtalet\" class=\"gb-headline gb-headline-250fd108 gb-headline-text\">Sp\u00e5ra siffror fr\u00e5n rapporteringen tillbaka till avtalet<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En rapporterad IFRS 16-siffra b\u00f6r kunna f\u00f6rklaras. ShareControl visar sambandet mellan rapportering, bokf\u00f6ringsjournal, ber\u00e4kning, antaganden och avtalsunderlag. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ShareControl IFRS 16 ger sp\u00e5rbarhet mellan:<\/strong><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8d59486a\"><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\">Leasingavtal och betalningsplan<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-8ee0bc78\"><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\">Ber\u00e4kningsunderlag och bokf\u00f6ringsjournal<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-6d33155d\"><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 och uppdaterade ber\u00e4kningar<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-3d9adf33\"><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\">Lokala leasingavtal och koncernrapportering<\/span><\/p>\n\n\n\n<p class=\"gb-headline gb-headline-f8aac1e5\"><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\">Rapporteringsunderlag och underliggande avtalsdata<\/span><\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-a479c744\">\n\n<div class=\"wp-block-uagb-image uagb-block-fbf41aec wp-block-uagb-image--layout-overlay 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\/Spor-endring-i-valutakurser-og-omregningsgrunnlag.webp\" alt=\"Spor endring i valutakurser og omregningsgrunnlag\" class=\"uag-image-17902\" width=\"1427\" height=\"318\" title=\"Spor endring i valutakurser og omregningsgrunnlag\" 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\">Spor endring i valutakurser og omregningsgrunnlag<\/figcaption><\/div><\/figure><\/div>\n\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-d5ee48de\">\n<div class=\"gb-container gb-container-6b7bd6cd\">\n<div class=\"gb-container gb-container-5fedef20\">\n\n<p class=\"gb-headline gb-headline-ec0c5aa3 gb-headline-text\">Revisionsutmaning<\/p>\n\n\n\n<h2 id=\"varfor-blir-ifrs-16dokumentation-ofta-omstandlig\" class=\"gb-headline gb-headline-05de90fe gb-headline-text\">Varf\u00f6r blir IFRS 16-dokumentation ofta omst\u00e4ndlig?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00e5nga f\u00f6retag har korrekta ber\u00e4kningar men l\u00e4gger f\u00f6r mycket tid p\u00e5 att dokumentera dem. Problemet uppst\u00e5r n\u00e4r avtal, ber\u00e4kningar, e-post, Excelfiler, valutakurser och revisionsunderlag ligger p\u00e5 olika st\u00e4llen. <\/p>\n\n\n<div class=\"gb-container gb-container-0531fe31\">\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Utmaning<\/th><th class=\"has-text-align-left\" data-align=\"left\">Exempel<\/th><th class=\"has-text-align-left\" data-align=\"left\">Konsekvens<\/th><th class=\"has-text-align-left\" data-align=\"left\">Med ShareControl IFRS 16<\/th><\/tr><\/thead><tbody><tr><td>Dokumentationen \u00e4r utspridd<\/td><td>Avtal i SharePoint, ber\u00e4kningar i Excel och kommentarer i e-post<\/td><td>Ekonomiavdelningen l\u00e4gger tid p\u00e5 att samla revisionsunderlag<\/td><td>Avtal, ber\u00e4kning och dokumentation finns samlade i f\u00f6retagets eget Microsoft 365<\/td><\/tr><tr><td>Antagandena \u00e4r oklara<\/td><td>R\u00e4nta, leasingperiod eller klassificering \u00e4r inte dokumenterad p\u00e5 avtalet<\/td><td>Det blir sv\u00e5rt att f\u00f6rklara hur siffran har ber\u00e4knats<\/td><td>Antagandena dokumenteras p\u00e5 avtalet och f\u00f6ljer ber\u00e4kningen<\/td><\/tr><tr><td>\u00c4ndringar \u00e4r sv\u00e5ra att f\u00f6rklara<\/td><td>Avtalet har modifierats eller ompr\u00f6vats under perioden<\/td><td>Det blir oklart vilken version som ligger bakom rapporteringen<\/td><td>Modifieringar och ompr\u00f6vningar sparas med historik och datum<\/td><\/tr><tr><td>Valutakurser m\u00e5ste kunna styrkas<\/td><td>Leasingavtal i utl\u00e4ndsk valuta<\/td><td>Kursunderlaget m\u00e5ste kunna dokumenteras vid revisionen<\/td><td>Kursunderlag och kursk\u00e4lla sp\u00e5ras till det rapporterade v\u00e4rdet<\/td><\/tr><tr><td>Koncernrapportering<\/td><td>Flera bolag rapporterar in lokala IFRS 16-data<\/td><td>Koncernsiffror m\u00e5ste kunna sp\u00e5ras tillbaka till lokala avtal och ber\u00e4kningar<\/td><td>Koncernsiffror sp\u00e5ras tillbaka till det lokala avtalet och ber\u00e4kningen<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-825f0ca6\">\n<div class=\"gb-container gb-container-2f3bd04d\">\n<div class=\"gb-container gb-container-1f0bbed9\">\n\n<p class=\"gb-headline gb-headline-2ab2bfe9 gb-headline-text\">Typiska fr\u00e5gor fr\u00e5n revisorn<\/p>\n\n\n\n<h2 id=\"fragor-som-sharecontrol-ifrs-16-hjalper-dig-att-besvara\" class=\"gb-headline gb-headline-a044a414 gb-headline-text\">Fr\u00e5gor som ShareControl IFRS 16 hj\u00e4lper dig att besvara<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En bra IFRS 16-process g\u00f6r det enklare att besvara konkreta revisionsfr\u00e5gor utan att h\u00e4mta information fr\u00e5n m\u00e5nga olika k\u00e4llor.<\/p>\n\n\n<div class=\"gb-container gb-container-864a6825\">\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Revisionsfr\u00e5ga<\/th><th class=\"has-text-align-left\" data-align=\"left\">D\u00e4r ShareControl IFRS 16 kan hj\u00e4lpa<\/th><\/tr><\/thead><tbody><tr><td>Vilka avtal ing\u00e5r i IFRS 16-rapporteringen?<\/td><td>Avtals\u00f6versikt, bolagsstruktur, klassificering och rapporteringsunderlag<\/td><\/tr><tr><td>Hur har leasingskulden ber\u00e4knats?<\/td><td>Betalningsplan, diskonteringsr\u00e4nta, nuv\u00e4rde och amorteringsplan<\/td><\/tr><tr><td>Vilka antaganden har anv\u00e4nts?<\/td><td>Dokumenterade inmatningsf\u00e4lt, r\u00e4nteval, leasingperiod och bed\u00f6mningar p\u00e5 avtalet<\/td><\/tr><tr><td>Vilka valutakurser har anv\u00e4nts?<\/td><td>Kursunderlag, kursk\u00e4lla och rapporteringsperiod<\/td><\/tr><tr><td>Vilka \u00e4ndringar har gjorts under perioden?<\/td><td>Historik \u00f6ver modifieringar, ompr\u00f6vningar, indexuppr\u00e4kningar och upps\u00e4gningar<\/td><\/tr><tr><td>Var kommer siffran i noten ifr\u00e5n?<\/td><td>Sp\u00e5rbarhet fr\u00e5n notunderlag till rapport, ber\u00e4kning och leasingavtal<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-2882aa00\">\n<div class=\"gb-container gb-container-7eb8e68c\">\n<div class=\"gb-container gb-container-762ba419\">\n\n<p class=\"gb-headline gb-headline-dcc4df71 gb-headline-text\">G\u00f6r IFRS 16-siffrorna enklare att f\u00f6rklara vid revisionen<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se hur ShareControl IFRS 16 samlar avtal, inmatningsf\u00e4lt, ber\u00e4kningar, valutakurser, historik och dokumentation i en sp\u00e5rbar process.<\/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 dokumenterar avtal, antaganden, \u00e4ndringar och valutakurser, s\u00e5 att siffrorna kan f\u00f6rklaras vid revisionen.<\/p><\/div><\/div>\n\n\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script><script>hbspt.forms.create({\n    portalId: \"25744173\",\n    formId: \"1a5f52b7-e00d-482c-95a8-fe5ede7a9c31\"\n  });\n<\/script>\n<\/div><button class=\"uagb-modal-popup-close\" aria-label=\"Close Modal\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\"><path d=\"M310.6 361.4c12.5 12.5 12.5 32.75 0 45.25C304.4 412.9 296.2 416 288 416s-16.38-3.125-22.62-9.375L160 301.3L54.63 406.6C48.38 412.9 40.19 416 32 416S15.63 412.9 9.375 406.6c-12.5-12.5-12.5-32.75 0-45.25l105.4-105.4L9.375 150.6c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L160 210.8l105.4-105.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-105.4 105.4L310.6 361.4z\"><\/path><\/svg><\/button><\/div><\/div><\/div>\n\n<\/div>\n\n<div class=\"gb-container gb-container-26c5fb2a\">\n<div class=\"gb-button-wrapper gb-button-wrapper-73cda074\">\n\n<a class=\"gb-button gb-button-bee7993c\" href=\"https:\/\/sharecontrol.io\/sv\/kontakta-oss\/\"><span class=\"gb-button-text\">Kontakta v\u00e5r expert<\/span><span class=\"gb-icon\"><svg viewBox=\"0 0 16 16\" class=\"bi bi-arrow-right-short\" fill=\"currentColor\" height=\"16\" width=\"16\">   <path d=\"M4 8a.5.5 0 0 1 .5-.5h5.793L8.146 5.354a.5.5 0 1 1 .708-.708l3 3a.5.5 0 0 1 0 .708l-3 3a.5.5 0 0 1-.708-.708L10.293 8.5H4.5A.5.5 0 0 1 4 8z\" fill-rule=\"evenodd\"><\/path> <\/svg><\/span><\/a>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-0faa7e62\">\n<div class=\"gb-container gb-container-ee393cd9\">\n<div class=\"gb-container gb-container-3505fb0b\">\n\n<p class=\"gb-headline gb-headline-ab8e3405 gb-headline-text\">Relaterade funktioner<\/p>\n\n\n\n<h2 id=\"relaterade-sharecontrol-ifrs-16funktioner\" class=\"gb-headline gb-headline-feedc025 gb-headline-text\">Relaterade ShareControl IFRS 16-funktioner<\/h2>\n\n\n<div class=\"gb-container gb-container-3cda9a74\">\n<div class=\"gb-container gb-container-bbc7167b\"><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-e0049b53 gb-headline-text\">Registrering och klassificering \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-6ccae872\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/diskonteringsrente-i-ifrs-16\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-066738c5 gb-headline-text\">Diskonteringsr\u00e4nta \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-2f4ffb75\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/leasingmodifikasjoner-og-revurderinger\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-5116e5f3 gb-headline-text\">Modifieringar av leasingavtal \u2192<\/p>\n\n<\/div>\n\n<div class=\"gb-container gb-container-ff1f116c\"><a class=\"gb-container-link\" href=\"https:\/\/sharecontrol.io\/produkter\/ifrs16-system\/bilag-og-regnskapsforing\/\"><\/a>\n\n<p class=\"gb-headline gb-headline-f9de3613 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-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\\\/revisionsspar-och-dokumentation\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Vad m\\u00e5ste dokumenteras f\\u00f6r IFRS 16 vid revisionen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Revisorn vill normalt se avtalsunderlaget, de antaganden som har anv\\u00e4nts (diskonteringsr\\u00e4nta, leasingperiod och klassificering), betalningsplanen, valutakurserna, periodens \\u00e4ndringar, konteringarna och underlaget f\\u00f6r notupplysningarna. ShareControl IFRS 16 dokumenterar dessa delar p\\u00e5 leasingavtalet, s\\u00e5 att underlaget \\u00e4r samlat och sp\\u00e5rbart.\"}},{\"@type\":\"Question\",\"name\":\"Hur kan vi visa hur en rapporterad IFRS 16-siffra har ber\\u00e4knats?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En rapporterad siffra b\\u00f6r kunna f\\u00f6ljas tillbaka till ber\\u00e4kningen, antagandena och det leasingavtal den kommer fr\\u00e5n. ShareControl IFRS 16 samlar underlaget f\\u00f6r rapportering, ber\\u00e4kning, bokf\\u00f6ringsjournal och underliggande leasingavtal, s\\u00e5 att rapporterade siffror enklare kan dokumenteras och f\\u00f6rklaras.\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r ett revisionssp\\u00e5r i IFRS 16-sammanhang?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ett revisionssp\\u00e5r \\u00e4r en dokumenterad \\u00f6versikt \\u00f6ver vilka indata och \\u00e4ndringar som ligger bakom siffrorna och n\\u00e4r de gjordes. 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Det g\\u00f6r det m\\u00f6jligt att anv\\u00e4nda f\\u00f6retagets befintliga beh\\u00f6righetsstyrning och Microsoft 365-struktur, samtidigt som dokumentation och IFRS 16-data h\\u00e5lls samlade.\"}},{\"@type\":\"Question\",\"name\":\"Hur hj\\u00e4lper detta oss att f\\u00f6rbereda en IFRS 16-revision?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Revisionsunderlaget byggs upp l\\u00f6pande under hela leasingavtalets livsl\\u00e4ngd, inte f\\u00f6rst n\\u00e4r revisorn fr\\u00e5gar. Eftersom avtal, antaganden, ber\\u00e4kningar, valutakurser, \\u00e4ndringar och konteringar h\\u00e4nger ihop kan ekonomiavdelningen besvara konkreta revisionsfr\\u00e5gor fr\\u00e5n ett st\\u00e4lle.\"}}]}<\/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 m\u00e5ste dokumenteras f\u00f6r IFRS 16 vid revisionen?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Revisorn vill normalt se avtalsunderlaget, de antaganden som har anv\u00e4nts (diskonteringsr\u00e4nta, leasingperiod och klassificering), betalningsplanen, valutakurserna, periodens \u00e4ndringar, konteringarna och underlaget f\u00f6r notupplysningarna. ShareControl IFRS 16 dokumenterar dessa delar p\u00e5 leasingavtalet, s\u00e5 att underlaget \u00e4r samlat och sp\u00e5rbart.<\/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\">Hur kan vi visa hur en rapporterad IFRS 16-siffra har ber\u00e4knats?<\/h3><\/div><div class=\"uagb-faq-content\"><p>En rapporterad siffra b\u00f6r kunna f\u00f6ljas tillbaka till ber\u00e4kningen, antagandena och det leasingavtal den kommer fr\u00e5n. ShareControl IFRS 16 samlar underlaget f\u00f6r rapportering, ber\u00e4kning, bokf\u00f6ringsjournal och underliggande leasingavtal, s\u00e5 att rapporterade siffror enklare kan dokumenteras och f\u00f6rklaras.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-af529309 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Vad \u00e4r ett revisionssp\u00e5r i IFRS 16-sammanhang?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Ett revisionssp\u00e5r \u00e4r en dokumenterad \u00f6versikt \u00f6ver vilka indata och \u00e4ndringar som ligger bakom siffrorna och n\u00e4r de gjordes. ShareControl IFRS 16 bevarar historik \u00f6ver avtalsdata, antaganden och \u00e4ndringar, s\u00e5 att det g\u00e5r att se vad som har registrerats och hur det p\u00e5verkade ber\u00e4kningen.<\/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 dokumenteras antagandena bakom en siffra, som r\u00e4nta, leasingperiod och klassificering?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Antagandena sparas p\u00e5 det enskilda leasingavtalet tillsammans med ber\u00e4kningen. Det g\u00e4ller val av diskonteringsr\u00e4nta och metod, bed\u00f6mning av leasingperiod och optioner samt klassificering som omfattat, korttidsleasing eller l\u00e5gt v\u00e4rde. Motiveringen finns d\u00e4rmed d\u00e4r siffran uppst\u00e5r.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a3e27d07 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hur dokumenteras periodens \u00e4ndringar, som modifieringar och ompr\u00f6vningar?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Modifieringar och ompr\u00f6vningar sparas med historik, s\u00e5 att det framg\u00e5r vad som \u00e4ndrades, n\u00e4r det \u00e4ndrades, vilken typ av \u00e4ndring det var och hur den p\u00e5verkade ber\u00e4kningen. Det g\u00f6r det enklare att f\u00f6rklara vilken version som ligger bakom rapporteringen.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-fe050d7f \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Var lagras IFRS 16-dokumentationen?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Avtalsdokumentationen lagras i f\u00f6retagets Microsoft 365-milj\u00f6 med SharePoint som dokumentlager. Det g\u00f6r det m\u00f6jligt att anv\u00e4nda f\u00f6retagets befintliga beh\u00f6righetsstyrning och Microsoft 365-struktur, samtidigt som dokumentation och IFRS 16-data h\u00e5lls samlade.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-50c0d0e8 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M311.9 335.1l-132.4 136.8C174.1 477.3 167.1 480 160 480c-7.055 0-14.12-2.702-19.47-8.109l-132.4-136.8C-9.229 317.8 3.055 288 27.66 288h264.7C316.9 288 329.2 317.8 311.9 335.1z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 320 512\"><path d=\"M27.66 224h264.7c24.6 0 36.89-29.78 19.54-47.12l-132.3-136.8c-5.406-5.406-12.47-8.107-19.53-8.107c-7.055 0-14.09 2.701-19.45 8.107L8.119 176.9C-9.229 194.2 3.055 224 27.66 224z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<h3 class=\"uagb-question\">Hur hj\u00e4lper detta oss att f\u00f6rbereda en IFRS 16-revision?<\/h3><\/div><div class=\"uagb-faq-content\"><p>Revisionsunderlaget byggs upp l\u00f6pande under hela leasingavtalets livsl\u00e4ngd, inte f\u00f6rst n\u00e4r revisorn fr\u00e5gar. Eftersom avtal, antaganden, ber\u00e4kningar, valutakurser, \u00e4ndringar och konteringar h\u00e4nger ihop kan ekonomiavdelningen besvara konkreta revisionsfr\u00e5gor fr\u00e5n ett st\u00e4lle.<\/p><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>S\u00e5 fungerar det S\u00e5 fungerar revisionssp\u00e5ret i ShareControl IFRS 16 ShareControl IFRS 16 samlar leasingavtal, inmatningsf\u00e4lt, ber\u00e4kningar, dokumentation, konteringar och rapportering i samma l\u00f6sning. Det g\u00f6r det enklare att f\u00f6rklara IFRS 16-siffrorna utan att leta i separata kalkylblad, mappar och e-posttr\u00e5dar. 1 Registrera avtal, betalningsplan, r\u00e4nta, valuta, bolagsuppgifter och dokumentation. 2 Systemet ber\u00e4knar IFRS 16-v\u00e4rden &#8230; <a title=\"Revisionssp\u00e5r och dokumentation i ShareControl IFRS 16\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/revisionsspar-och-dokumentation\/\" aria-label=\"L\u00e4s mer om Revisionssp\u00e5r och dokumentation 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-18182","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\/ 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