{"id":11275,"date":"2020-01-16T10:37:08","date_gmt":"2020-01-16T10:37:08","guid":{"rendered":"https:\/\/sharecontrol.io\/okategoriserad\/ifrs-16-leasingavtal-vad-ar-ett-leasingavtal\/"},"modified":"2024-05-16T12:07:28","modified_gmt":"2024-05-16T12:07:28","slug":"ifrs-16-leasingavtal-vad-ar-ett-leasingavtal","status":"publish","type":"post","link":"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-leasingavtal-vad-ar-ett-leasingavtal\/","title":{"rendered":"IFRS 16 leasingavtal – vad \u00e4r ett leasingavtal"},"content":{"rendered":"
\n

Artikel av Terje Glesaaen<\/a><\/p>\n<\/div><\/div>\n

IFRS 16, som handlar om hyreskontrakt (leasingavtal), inneb\u00e4r stora f\u00f6r\u00e4ndringar f\u00f6r f\u00f6retag som hyr r\u00f6relsetillg\u00e5ngar. Redovisningsstandarden \u00e4r standard f\u00f6r b\u00f6rsbolag sedan 2019. Men f\u00f6r att f\u00f6rst\u00e5 redovisningsstandarden \u00e4r det viktigt att veta vad ett hyres-\/leasingavtal \u00e4r.<\/strong><\/p>\n

Vad \u00e4r ett hyresavtal?<\/h2>\n

Ett leasingavtal ett avtal som \u00f6verl\u00e5ter r\u00e4tten att anv\u00e4nda en tillg\u00e5ng under en viss tid mot vederlag. Det \u00e4r d\u00e4rf\u00f6r en f\u00f6ruts\u00e4ttning att nyttjander\u00e4tten till tillg\u00e5ngen \u00f6verg\u00e5r fr\u00e5n s\u00e4ljaren till arrendatorn, mot en ekonomisk ers\u00e4ttning. Den identifierade tillg\u00e5ngen kan ocks\u00e5 ing\u00e5 i en tillg\u00e5ng, typiskt sett lokal i form av v\u00e5ning eller liknande. I det h\u00e4r fallet kommer byggnaden att vara tillg\u00e5ngen, medan v\u00e5ningen eller lokalen kommer att vara en del av tillg\u00e5ngen. <\/p>\n\n

Vad \u00e4r ett leasingavtal enligt IFRS 16?<\/h3><\/div>\n\n

IFRS, 16 vad \u00e4r ett leasingavtal? Enligt standarden \u00e4r definitionen ”ett avtal, eller del av ett avtal, som kommer att \u00f6verf\u00f6ra r\u00e4tten att anv\u00e4nda en tillg\u00e5ng (den underliggande tillg\u00e5ngen) under en viss tid i utbyte mot ers\u00e4ttning”. Fr\u00e5gan \u00e4r avg\u00f6rande f\u00f6r att kunna svara p\u00e5 om en tillg\u00e5ng utg\u00f6r ett leasingavtal enligt IFRS 16<\/a>. Alla kriterier b\u00f6r vara uppfyllda f\u00f6r att avtalet ska anses vara ett hyresavtal.<\/p>\n\n

L\u00e4s ocks\u00e5: IFRS 16 bed\u00f6mningar och tolkning av leasingavtal v\u00e4cker m\u00e5nga fr\u00e5gor<\/a>.<\/p>\n\n

Leasingavtal enligt IFRS 16 omfattar endast avtal om leasing av fysiska anl\u00e4ggningstillg\u00e5ngar s\u00e5som r\u00f6relsetillg\u00e5ngar, fastigheter, produktionsanl\u00e4ggningar m.m<\/em>. Ett leasingavtal enligt IFRS 16 inneh\u00e5ller d\u00e4rf\u00f6r samma krav som i den gamla standarden, IAS 17. <\/p>\n\n

<\/div>\n\n
\"Leieavtale<\/figure><\/div>\n\n
<\/div>\n

Tre fr\u00e5gor f\u00f6r IFRS 16, vad \u00e4r ett leasingavtal<\/h2>\n

F\u00f6r att definiera vad som utg\u00f6r ett leasingavtal enligt IFRS 16 finns det tre nyckelfr\u00e5gor:<\/p>\n\n

\u00c4r tillg\u00e5ngen identifierad eller inte?<\/h4><\/div>\n\n

Den f\u00f6rsta fr\u00e5gan till IFRS 16<\/strong>. Vad \u00e4r ett leasingavtal kopplat till, om avtalet \u00e4r kopplat till en identifierad tillg\u00e5ng eller inte. Tillg\u00e5ng till tillg\u00e5ngen kan uttryckligen uttryckas i avtalet. Till exempel, p\u00e5 1990-talet, Europaparlamentet genom att h\u00e4nvisa till specifika lokaler, en bil med ett registreringsnummer eller en dator med ett identifikationsnummer. Tillg\u00e5ngen kan dock ocks\u00e5 vara implicit uttryckt av leverant\u00f6ren, som inte har den praktiska m\u00f6jligheten att ers\u00e4tta tillg\u00e5ngen under en viss tid. Det senare g\u00e4ller till exempel vanligtvis kopieringsmaskiner. \u00c4ven om leverant\u00f6ren har r\u00e4tt att byta ut en kopiator med kunden mot en annan kommer det sannolikt att kosta leverant\u00f6ren mer att genomf\u00f6ra ett byte \u00e4n vad som kunde vinnas p\u00e5 bytet. I alla fall \u00e4r kopiatorn en identifierad tillg\u00e5ng.<\/p>\n\n

Ekonomiska f\u00f6rdelar fr\u00e5n hyresavtalet<\/h4><\/div>\n\n

Den andra fr\u00e5gan till IFRS 16<\/strong>. Vad som utg\u00f6r ett hyresavtal handlar om huruvida hyresavtalet erh\u00e5ller i stort sett alla ekonomiska f\u00f6rdelar fr\u00e5n tillg\u00e5ngen till objektet. En arrendator som har avtal om en tillg\u00e5ng som anv\u00e4nds av flera parter kan s\u00e4llan anses erh\u00e5lla v\u00e4sentligen alla ekonomiska f\u00f6rdelar. Om avtalet inte \u00e4r kopplat till fysiskt separata delar av en st\u00f6rre tillg\u00e5ng. Det kan till exempel h\u00e4nvisa till en fiberkabel som anv\u00e4nds f\u00f6r att \u00f6verf\u00f6ra data. Om endast en part har r\u00e4tt att anv\u00e4nda fiberkabeln kan det leda till slutsatsen att avtalet utg\u00f6r ett hyresavtal. Men om leasetagaren inte har r\u00e4tt till v\u00e4sentligen alla ekonomiska f\u00f6rdelar, utg\u00f6r avtalet inte ett leasingavtal enligt IFRS 16.<\/p>\n\n

Anv\u00e4ndningen av tillg\u00e5ngen<\/h4><\/div>\n\n

Slutligen, vad \u00e4r definitionen av ett hyresavtal?<\/strong> Den tredje fr\u00e5gan g\u00e4ller om arrendatorn best\u00e4mmer anv\u00e4ndningen av tillg\u00e5ngen. Det avg\u00f6rande \u00e4r vem som styr syftet med och hur tillg\u00e5ngen anv\u00e4nds. Detta \u00e4r fallet, till exempel vanligtvis inte som praktiskt hanterar en tillg\u00e5ng. En maskin som kr\u00e4ver s\u00e4rskilt k\u00f6rkort f\u00f6r att utf\u00f6ra tj\u00e4nsten beh\u00f6ver inte n\u00f6dv\u00e4ndigtvis undantas fr\u00e5n att vara ett hyresavtal. \u00c4ven om leverant\u00f6ren f\u00f6rser kunden med s\u00e5dana f\u00f6rare. Det avg\u00f6rande \u00e4r vem som best\u00e4mmer vad som ska utf\u00f6ras med maskinen och n\u00e4r. Det vill s\u00e4ga den som styr syftet med och hur maskinen anv\u00e4nds.<\/p>\n\n

Mjukvarul\u00f6sning f\u00f6r hantering av hyresavtal<\/h2><\/div>\n\n

G\u00f6r redovisningen av leasing- och hyresavtal enligt IFRS 16 enklare. Spara tid och s\u00e4kerst\u00e4ll korrekt finansiell rapportering med v\u00e5rt anv\u00e4ndarv\u00e4nliga IFRS 16-system.<\/p>\n\n

<\/div>\n\n
\"ShareControl<\/figure><\/div>\n\n
<\/div>\n\n

ShareControl IFRS 16<\/a> l\u00e5ter anv\u00e4ndaren enkelt importera leasingavtal fr\u00e5n andra system, s\u00e5som ekonomi- och aff\u00e4rssystem \u2013 s\u00e5 att alla leasingavtal lagras och behandlas p\u00e5 ett st\u00e4lle. Systemet f\u00e5ngar upp hyresavtalsdata s\u00e5som hyresperiod, betalningsplan, r\u00e4nta och annan n\u00f6dv\u00e4ndig information f\u00f6r ber\u00e4kningar<\/a>. <\/p>\n\n

Uppn\u00e5 korrekt finansiell rapportering med en steg-f\u00f6r-steg guidad process f\u00f6r att s\u00e4kerst\u00e4lla korrekt identifiering och klassificering av dina aff\u00e4rer. Med automatiska ber\u00e4kningar kan du \u00e4ven automatisera och effektivisera delar av arbetet. <\/p>\n\n

Utforska m\u00f6jligheterna med ShareControl IFRS 16 h\u00e4r!<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Artikel av Terje Glesaaen IFRS 16, som handlar om hyreskontrakt (leasingavtal), inneb\u00e4r stora f\u00f6r\u00e4ndringar f\u00f6r f\u00f6retag som hyr r\u00f6relsetillg\u00e5ngar. Redovisningsstandarden \u00e4r standard f\u00f6r b\u00f6rsbolag sedan 2019. Men f\u00f6r att f\u00f6rst\u00e5 redovisningsstandarden \u00e4r det viktigt att veta vad ett hyres-\/leasingavtal \u00e4r. Vad \u00e4r ett hyresavtal? Ett leasingavtal ett avtal som \u00f6verl\u00e5ter r\u00e4tten att anv\u00e4nda en tillg\u00e5ng … L\u00e4s mer<\/a><\/p>\n","protected":false},"author":5,"featured_media":11272,"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-11275","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 - vad \u00e4r ett leasingavtal?<\/title>\n<meta name=\"description\" content=\"IFRS 16 leasingavtal | IFRS 16 fastst\u00e4ller ett antal principer f\u00f6r hantering av hyres-\/leasingavtal. 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Ragnar har mer enn 35 \u00e5rs allsidig erfaring fra ulike lederstillinger i en rekke st\u00f8rre nasjonale og internasjonale foretak, samt fra konsulentvirksomhet og gr\u00fcnder av IT-selskap. Erfaring ogs\u00e5 fra KPMG og EY. 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Redovisningsstandarden \u00e4r standard f\u00f6r b\u00f6rsbolag sedan 2019. Men f\u00f6r att f\u00f6rst\u00e5 redovisningsstandarden \u00e4r det viktigt att veta vad ett hyres-\/leasingavtal \u00e4r. Vad \u00e4r ett hyresavtal? Ett leasingavtal ett avtal som \u00f6verl\u00e5ter r\u00e4tten att anv\u00e4nda en tillg\u00e5ng…","_links":{"self":[{"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/posts\/11275","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/comments?post=11275"}],"version-history":[{"count":3,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/posts\/11275\/revisions"}],"predecessor-version":[{"id":14211,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/posts\/11275\/revisions\/14211"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/media\/11272"}],"wp:attachment":[{"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/media?parent=11275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/categories?post=11275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sharecontrol.io\/sv\/wp-json\/wp\/v2\/tags?post=11275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}