{"id":10878,"date":"2022-06-27T11:33:17","date_gmt":"2022-06-27T11:33:17","guid":{"rendered":"https:\/\/sharecontrol.io\/okategoriserad\/ifrs-16-bedomningar-och-tolkning-av-leasingavtal-vacker-manga-fragor\/"},"modified":"2024-08-06T09:39:48","modified_gmt":"2024-08-06T09:39:48","slug":"ifrs-16-bedomningar-och-tolkning-av-leasingavtal-vacker-manga-fragor","status":"publish","type":"post","link":"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-bedomningar-och-tolkning-av-leasingavtal-vacker-manga-fragor\/","title":{"rendered":"IFRS 16 bed\u00f6mningar och tolkning av leasingavtal v\u00e4cker m\u00e5nga fr\u00e5gor"},"content":{"rendered":"\n

IFRS 16 \u00e4r en \u00f6vergripande redovisningsstandard som kr\u00e4ver god \u00f6verblick och f\u00f6rst\u00e5else f\u00f6r hur leasingavtal ska \u00e5terspeglas i redovisningen. L\u00e4s n\u00e5gra nyckelfr\u00e5gor och svar om IFRS 16<\/a> bed\u00f6mningar och tolkning av leasingavtal.<\/p>\n

\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t

Vilken hyra ska l\u00e4ggas till grund?<\/strong><\/em><\/h3><\/div>

I en IFRS 16-v\u00e4rdering, med till\u00e4mpning av den modifierade retroaktiva metoden, kan hyran den 1 januari 2019 utg\u00f6ra grunden f\u00f6r ber\u00e4kning av skulden<\/a> den 1 januari 2019. Detta \u00e4r inte n\u00f6dv\u00e4ndigtvis det belopp som anges i hyresavtalet eller det belopp som betalats p\u00e5 den sista fakturan f\u00f6r 2018. Hyran kan vara indexreglerad den 1 januari 2019. Beloppet kan ocks\u00e5 inkludera betalning f\u00f6r andra delar \u00e4n leasing av tillg\u00e5ngen. <\/p><\/div><\/div>

\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t

Vilka betalningar \u00e4r f\u00f6rknippade med leasing av tillg\u00e5ngen, och vad \u00e4r icke-leasingelement?<\/strong><\/em><\/h3><\/div>

Det ska bed\u00f6mas vad som faktiskt \u00e4r betalning f\u00f6r att hyra tillg\u00e5ngen och vad som \u00e4r betalning f\u00f6r \u00f6verl\u00e5telse av en vara eller en tj\u00e4nst. Detta framg\u00e5r inte alltid av avtalen eller fakturorna. Vissa icke-hyreselement (separata varor och tj\u00e4nster) kan inkluderas i den totala betalningen, s\u00e5som underh\u00e5ll.

Betalningar kan \u00e4ven avse hyresv\u00e4rdens verksamhet och utgifter som varken \u00e4r hyra eller icke-hyresmoment. Det kan g\u00e4lla fastighetsskatt, hyresv\u00e4rdens administrationskostnader och f\u00f6rs\u00e4kringar. Den totala betalningen i kontraktet ska f\u00f6rdelas mellan hyres- och icke-hyreselement. Hyrestagaren kan f\u00f6r varje tillg\u00e5ngsklass v\u00e4lja att inte separera icke-leasingelement. Endast de fasta betalningarna kan ing\u00e5 i leasingskulden i balansr\u00e4kningen. <\/p><\/div><\/div>

\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t

Vad \u00e4r r\u00f6rlig och fast hyra?<\/strong><\/em><\/h3><\/div>

R\u00f6rlig hyra, och eventuellt andra r\u00f6rliga betalningar, kan inte ing\u00e5 i ber\u00e4kningen av skulden och tillg\u00e5ngen. Vissa f\u00f6retag har tidigare inte tydligt s\u00e4rskiljt mellan dessa i redovisningen av kostnaden eller noten om framtida operationell leasingplikt enligt IAS 17. Ett exempel \u00e4r oms\u00e4ttningsbaserad hyra som inte ing\u00e5r i leasing\u00e5tagandet medan garanterad minimihyra blir det. <\/p><\/div><\/div>

\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t

Inkluderar IFRS 16 bed\u00f6mningar av ett leasingavtal en identifierad tillg\u00e5ng?<\/em><\/strong><\/em><\/h3><\/div>

Ett hyresavtal inb\u00e4ddat i ett serviceavtal ska ha bed\u00f6mts enligt IFRIC 4 och separerats som en separat del. Eftersom detta inte har haft n\u00e5gon st\u00f6rre inverkan p\u00e5 presentationen i r\u00e4kenskaperna har vissa f\u00f6retag inte gjort en noggrann kartl\u00e4ggning och bed\u00f6mning av detta. Det kan inneb\u00e4ra att det finns fler hyresavtal \u00e4n vad som tidigare rapporterats. Alternativt kan ett avtal g\u00e4lla uthyrning av mindre \u00e4n ungef\u00e4r hela en tillg\u00e5ngs kapacitet och kommer d\u00e5 inte att omfattas.<\/p><\/div><\/div>

\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t

Hur l\u00e5ng \u00e4r hyrestiden?<\/em><\/em><\/strong><\/em><\/h3><\/div>

Leasingperiodens l\u00e4ngd<\/a> har stor betydelse f\u00f6r skulden och tillg\u00e5ngen i balansr\u00e4kningen. IAS 17-noten om framtida operationella leasingbetalningar har fokuserat p\u00e5 framtida minimihyra under ej upps\u00e4gningsbara operationella leasingavtal, vilket inte \u00e4r samma leasingperiod som definieras i IFRS 16.

M\u00f6jligheter till f\u00f6rl\u00e4ngning eller upps\u00e4gningsr\u00e4tt har stor betydelse f\u00f6r att best\u00e4mma hyrestiden. F\u00f6retagen kan ha sv\u00e5rt att operationalisera, dokumentera och etablera interna kontrollrutiner f\u00f6r detta. Det kan vara utmanande att f\u00e5 en \u00f6verblick \u00f6ver ekonomiska incitament att f\u00f6rl\u00e4nga eller inte s\u00e4ga upp ett avtal. Revisionskommitt\u00e9er och ledning b\u00f6r involveras i dessa bed\u00f6mningar. \u00c4ven hyreskontrakt med \u00f6msesidig upps\u00e4gning ger upphov till sv\u00e5ra bed\u00f6mningar.

Ett exempel \u00e4r avtal som l\u00f6per tills de s\u00e4gs upp av n\u00e5gon av parterna, eller avtal som automatiskt f\u00f6rl\u00e4ngs om de inte s\u00e4gs upp av n\u00e5gon av parterna. I en IFRS 16 bed\u00f6mning n\u00e4mns att ett hyresavtal inte \u00e4r verkst\u00e4llbart n\u00e4r b\u00e5de hyresg\u00e4sten och hyresv\u00e4rden har r\u00e4tt att s\u00e4ga upp hyresavtalet utan motpartens tillst\u00e5nd och med endast en ”obetydlig straffavgift”. Det har skett en utveckling d\u00e4r det nu verkar som att obetydliga b\u00f6ter ska tolkas brett, till att omfatta mer \u00e4n rena avg\u00e5ngsvederlag. Det g\u00f6r det utmanande att bed\u00f6ma om det r\u00f6r sig om ett obetydligt vite och bed\u00f6mningar m\u00e5ste i vissa fall g\u00f6ras p\u00e5 nytt n\u00e4r tolkningen av ett obetydligt vite \u00e4ndras. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"

IFRS 16 \u00e4r en \u00f6vergripande redovisningsstandard som kr\u00e4ver god \u00f6verblick och f\u00f6rst\u00e5else f\u00f6r hur leasingavtal ska \u00e5terspeglas i redovisningen. L\u00e4s n\u00e5gra nyckelfr\u00e5gor och svar om IFRS 16 bed\u00f6mningar och tolkning av leasingavtal.<\/p>\n","protected":false},"author":5,"featured_media":10613,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"categories":[32],"tags":[],"class_list":["post-10878","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ifrs-16-sv","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"\nIFRS 16 bed\u00f6mningar och tolkning av leasingavtal - Share Control<\/title>\n<meta name=\"description\" content=\"Leasingavtal innefattar m\u00e5nga IFRS 16 bed\u00f6mningar och tolkningar. 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