{"id":12108,"date":"2023-12-22T05:25:52","date_gmt":"2023-12-22T05:25:52","guid":{"rendered":"https:\/\/sharecontrol.io\/okategoriserad\/vad-ar-ifrs-16\/"},"modified":"2024-08-05T13:46:03","modified_gmt":"2024-08-05T13:46:03","slug":"vad-ar-ifrs-16","status":"publish","type":"post","link":"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/vad-ar-ifrs-16\/","title":{"rendered":"Vad \u00e4r IFRS 16?"},"content":{"rendered":"\n<p><strong><strong>IFRS 16 \u00e4r en redovisningsstandard som inf\u00f6rdes av International Accounting Standards Board (IASB) och som tr\u00e4dde i kraft den 1. januari 2019. Den ersatte redovisningsstandarden IAS 17.<\/strong><\/strong> <strong>Men vad \u00e4r IFRS 16, och varf\u00f6r finns den?<\/strong><\/p>\n\n<p><strong>Redovisningsstandarden fastst\u00e4ller principer f\u00f6r hur f\u00f6retag ska redovisa och redovisa leasingavtal i redovisningen. <\/strong><\/p>\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h1 class=\"wp-block-heading\" id=\"vad-ar-ifrs-16\">Vad \u00e4r IFRS 16?<\/h1>\n<p>IFRS \u00e4r en upps\u00e4ttning redovisningsstandarder publicerade av <a href=\"https:\/\/www.ifrs.org\/supporting-implementation\/supporting-materials-by-ifrs-standards\/\" target=\"_blank\" rel=\"noreferrer noopener\">The International Financial Reporting Standards Foundation<\/a>. Redovisningsstandarden inneh\u00e5ller standarder f\u00f6r olika verksamhetsomr\u00e5den, inklusive <a href=\"https:\/\/www.ifrs.org\/supporting-implementation\/supporting-materials-by-ifrs-standards\/ifrs-16\/\" target=\"_blank\" rel=\"noreferrer noopener\">redovisning av leasingavtal (IFRS 16<\/a>).<\/p>\n\n<p>Huvudregeln \u00e4r att enligt IFRS 16 leasingavtal ska f\u00f6retag redovisa alla leasingavtal i balansr\u00e4kningen och redovisa nyttjander\u00e4ttstillg\u00e5ngen och leasingskulden i balansr\u00e4kningen. Det finns n\u00e5gra undantag som vi kommer att ber\u00e4tta mer om l\u00e4ngre fram i artikeln. <\/p>\n\n<p>IFRS 16 \u00e4r en standard som fastst\u00e4ller principer f\u00f6r hur f\u00f6retag ska redovisa och redovisa <a href=\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-leasingavtal-vad-ar-ett-leasingavtal\/\">leasingavtal<\/a> i redovisningen. Syftet med standarden \u00e4r att s\u00e4kerst\u00e4lla transparenta redovisningar \u00f6ver f\u00f6retag, s\u00e5 att man i st\u00f6rre utstr\u00e4ckning \u00e4n tidigare kan se hyresavtalen i redovisningen.<\/p>\n\n<p><strong>Detta inneb\u00e4r att f\u00f6retag enligt IFRS 16 m\u00e5ste:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Balansera tillg\u00e5ngen och skulden i balansr\u00e4kningen. <\/li>\n\n\n\n<li>Redovisa avskrivningar p\u00e5 tillg\u00e5ngen och r\u00e4ntekostnaden i resultatr\u00e4kningen. <\/li>\n\n\n\n<li>Klassificera \u00e5terbetalning av leasingskulden under finansieringsverksamhet. <\/li>\n<\/ul>\n<h3 class=\"wp-block-heading\" id=\"hyresavtal\">Hyresavtal<\/h3>\n<p>Leasing \u00e4r ett vanligt s\u00e4tt f\u00f6r m\u00e5nga f\u00f6retag att f\u00e5 tillg\u00e5ng till tillg\u00e5ngar, f\u00e5 finansiering och minska risken f\u00f6rknippad med att \u00e4ga tillg\u00e5ngen. Tillg\u00e5ngar kan vara kontorsbyggnader, bilar, maskiner och liknande.<\/p>\n\n<p><a href=\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-leasingavtal-vad-ar-ett-leasingavtal\/\">Ett leasingavtal<\/a> \u00e4r ett avtal mellan leasegivare och leasetagare, d\u00e4r r\u00e4tten att anv\u00e4nda tillg\u00e5ngen \u00f6verg\u00e5r till leasetagaren mot en avgift. Det inneb\u00e4r att leasingbolaget \u00e4ger utrustningen medan leasetagaren betalar f\u00f6r nyttjander\u00e4tten till tillg\u00e5ngen. ett leasingavtal \u00e4r allts\u00e5 motsatsen till att k\u00f6pa tillg\u00e5ngen, d\u00e4r man ofta har l\u00e5nefinansiering, d\u00e4r f\u00f6retaget betalar av l\u00e5net under den period de \u00e4ger utrustningen. <\/p>\n\n<p><strong>Vi skiljer p\u00e5 2 olika typer av leasingavtal:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Finansiell leasing &#8211; F\u00f6retaget betalar av hela investeringen \u00f6ver avtalstiden, t.ex. anl\u00e4ggningstillg\u00e5ngar. <\/li>\n\n\n\n<li>Operationell leasing &#8211; F\u00f6retaget betalar ner till ett avtalat restv\u00e4rde. Detta \u00e4r vanligt i billeasingavtal eller hushyresavtal. <\/li>\n<\/ul>\n\n<p>Efter leasingperiodens utg\u00e5ng \u00e4r det vanligt att leasetagaren l\u00e4mnar tillbaka utrustningen i sin helhet, k\u00f6per ut utrustningen eller forts\u00e4tter uthyrningen. Om f\u00f6retaget ska leasa eller k\u00f6pa tillg\u00e5ngen beror p\u00e5 olika parametrar \u2013 <a href=\"https:\/\/danskebank.no\/nyheter\/tips-og-raad-til-din-bedrift\/kjoepe-eller-lease\" target=\"_blank\" rel=\"noreferrer noopener\">vi rekommenderar att l\u00e4sa Danskebanks guide h\u00e4r<\/a>.<\/p>\n\n<p><a href=\"https:\/\/sharecontrol.io\/ifrs-16\/finansiell-leasing-slik-skal-det-behandles-i-regnskapet\/\">Les mer om finansielle leasing her<\/a>.<\/p>\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\" id=\"vem-ska-rapportera-enligt-ifrs-16\">Vem ska rapportera enligt IFRS 16?<\/h2>\n<p>B\u00f6rsnoterade f\u00f6retag \u00e4r skyldiga att uppr\u00e4tta koncernredovisning enligt IFRS. I Norge g\u00e4ller det \u00e4ven b\u00f6rsbolag som inte ing\u00e5r i en koncern. F\u00f6retag med r\u00e4nteb\u00e4rande v\u00e4rdepapper p\u00e5 Oslo B\u00f6rs \u00e4r ocks\u00e5 skyldiga att anv\u00e4nda IFRS. <\/p>\n\n<p>\u00c4ven andra f\u00f6retag rapporterar g\u00e4rna enligt IFRS, t.ex. om moderbolaget \u00e4r skyldigt att f\u00f6lja standarden. <\/p>\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<div class=\"wp-block-uagb-image uagb-block-638462e5 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" srcset=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/IFRS_16_Stock.jpg ,https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/IFRS_16_Stock.jpg 780w, https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/IFRS_16_Stock.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/IFRS_16_Stock.jpg\" alt=\"\" class=\"uag-image-11881\" width=\"1024\" height=\"577\" title=\"\" loading=\"lazy\" role=\"img\"><\/figure><\/div>\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h3 class=\"wp-block-heading\" id=\"andringar-med-ifrs-16\">\u00c4ndringar med IFRS 16<\/h3>\n<p>Den tidigare standarden f\u00f6r leasingavtal (IAS 17) f\u00f6reskrev att leasetagaren inte beh\u00f6vde ta upp leasingavtalets skuld i balansr\u00e4kningen om avtalet kunde klassificeras som operationellt. P\u00e5 s\u00e5 s\u00e4tt kunde relativt likartade hyresavtal klassificeras olika genom att en del togs upp i balansr\u00e4kningen och en del inte, trots att de var ekonomiskt lika. Det antas idag att ca. 80 % av alla leasingavtal enligt IAS 17 klassificerades som operationella och utesl\u00f6ts d\u00e4rf\u00f6r fr\u00e5n saldot i redovisningen. <\/p>\n\n<p>Med inf\u00f6randet av IFRS 16 ska avtalen inte l\u00e4ngre klassificeras som operationella eller finansiella. Det inneb\u00e4r allts\u00e5 att de flesta avtal nu ska tas upp i balansr\u00e4kningen, med n\u00e5gra f\u00e5 undantag. F\u00f6retag med stora och m\u00e5nga leasingavtal kommer d\u00e4rf\u00f6r att uppleva stor skillnad i hanteringen av leasingavtal och dess p\u00e5verkan p\u00e5 redovisningen med IFRS 16. <\/p>\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h3 class=\"wp-block-heading\" id=\"ias-17\">IAS 17<\/h3>\n<p>IAS 17 \u00e4r en redovisningsstandard som sedan september 1981 \u00e4r central f\u00f6r b\u00f6rsbolag i f\u00f6rh\u00e5llande till redovisning av leasingavtal. Standarden fastst\u00e4llde den redovisningsm\u00e4ssiga behandlingen av leasingavtal och skiljde mellan tv\u00e5 typer av avtal &#8211; finansiell och operationell leasing. <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Finansiell leasing definieras som ett avtal d\u00e4r v\u00e4sentliga risker och f\u00f6rm\u00e5ner h\u00e4nf\u00f6rliga till tillg\u00e5ngen \u00f6verf\u00f6rs till leasetagaren, oavsett om \u00e4gandet \u00e5terf\u00f6rs efter leasingperioden. <\/li>\n\n\n\n<li>Operationell leasing definieras som varje leasingavtal som inte omfattas av ett finansiellt leasingavtal. <\/li>\n<\/ul>\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\" id=\"undantag-fran-ifrs-16\">Undantag fr\u00e5n IFRS 16<\/h2>\n<p>IFRS 16 inneh\u00e5ller enkla undantag f\u00f6r n\u00e4r du kan misslyckas med att balansera leasingavtalen. Detta g\u00e4ller om leasingavtalen \u00e4r av kortsiktig karakt\u00e4r eller om den leasade tillg\u00e5ngen har ett l\u00e5gt v\u00e4rde (k\u00f6pv\u00e4rde). I dessa fall kan leasingavtalet redovisas i resultatr\u00e4kningen snarare \u00e4n i balansr\u00e4kningen. <\/p>\n\n<p><strong>Det ska alltid anges i noterna om de undantag som anv\u00e4nds i redovisningen.<\/strong> <\/p>\n<h3 class=\"wp-block-heading\" id=\"korttidshyresavtal\">Korttidshyresavtal<\/h3>\n<p>Enligt IFRS 16 \u00e4r kortfristiga leasingavtal till\u00e4mpliga p\u00e5 leasingavtal som har en <a href=\"https:\/\/sharecontrol.io\/ifrs-16\/ifrs-16-leieperiodens-lengde\/\" target=\"_blank\" rel=\"noreferrer noopener\">leasingperiod<\/a> p\u00e5 maximalt 12 m\u00e5nader. Det ska inte finnas n\u00e5gra alternativ f\u00f6r att f\u00f6rl\u00e4nga avtalet eller detaljer om f\u00f6rv\u00e4rvet av tillg\u00e5ngen efter leasingperiodens utg\u00e5ng. Om det finns alternativ som f\u00f6rl\u00e4ngning eller f\u00f6rv\u00e4rv m\u00e5ste sannolikheten f\u00f6r att f\u00f6retag kommer att ta tillvara p\u00e5 m\u00f6jligheterna vara mycket l\u00e5g. <\/p>\n<h3 class=\"wp-block-heading\" id=\"tillgangar-med-lagt-varde\">Tillg\u00e5ngar med l\u00e5gt v\u00e4rde<\/h3>\n<p>F\u00f6r att bed\u00f6ma v\u00e4rdet p\u00e5 en tillg\u00e5ng ska utg\u00e5ngspunkten alltid vara v\u00e4rdet f\u00f6r en ny vara och utan faktisk \u00e5lder vid uthyrningstillf\u00e4llet. Till exempel ska en 5 \u00e5r gammal bil anses vara v\u00e4rdet av en likv\u00e4rdig ny bil vid uthyrningstillf\u00e4llet. Vad som r\u00e4knas som ett l\u00e5gt v\u00e4rde beloppsm\u00e4ssigt framg\u00e5r inte av standarden utan uppskattas till 5 000 USD. <\/p>\n\n<p>Undantaget enligt IFRS 16 g\u00e4ller inte f\u00f6r \u00e5taganden som totalt sett \u00e4r betydande, typiskt sett: uthyrning av fastighet, bilar och fartyg. Fastigheter med l\u00e5gt v\u00e4rde som surfplattor, telefoner och liknande klassas som l\u00e5gv\u00e4rde enligt IFRS 16. Undantagen g\u00e4ller inte heller om tillg\u00e5ngen hyrs ut i <a href=\"https:\/\/sharecontrol.io\/ifrs-16\/fremleie-og-ifrs-16\/\" target=\"_blank\" rel=\"noreferrer noopener\">andra hand<\/a>. <\/p>\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"968\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/Impact_of_lease_accounting_ifrs_16-1024x968.png\" alt=\"Impact of lease accounting under IFRS 16\" class=\"wp-image-11877\" srcset=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/Impact_of_lease_accounting_ifrs_16-1024x968.png 1024w, https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/Impact_of_lease_accounting_ifrs_16-300x284.png 300w, https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/Impact_of_lease_accounting_ifrs_16-768x726.png 768w, https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/Impact_of_lease_accounting_ifrs_16-1536x1452.png 1536w, https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/12\/Impact_of_lease_accounting_ifrs_16.png 1653w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\" id=\"verktyg-for-att-hantera-ifrs-16\">Verktyg f\u00f6r att hantera IFRS 16<\/h2>\n<p>Det st\u00f6rsta och sv\u00e5raste jobbet med IFRS 16 kan automatiseras och f\u00f6renklas. IFRS 16 kr\u00e4ver omfattande ber\u00e4kningar och klassificering av data, vilket ofta tar l\u00e5ng tid med <a href=\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/sharecontrol-ifrs-16-vs-excel-har-ar-fordelarna\/\" target=\"_blank\" rel=\"noreferrer noopener\">manuella processer som att anv\u00e4nda Excel<\/a>. Med <a href=\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/svart-att-valja-ifrs-16-programvara\/\" target=\"_blank\" rel=\"noreferrer noopener\">r\u00e4tt IFRS 16-hanteringsprogramvara<\/a> kan du s\u00e4kerst\u00e4lla korrekt rapportering samtidigt som du sparar tid. <\/p>\n<h3 class=\"wp-block-heading\" id=\"sharecontrol-ifrs-16\">ShareControl IFRS 16<\/h3>\n<p>ShareControl IFRS 16 till\u00e5ter anv\u00e4ndare att effektivisera hanteringen av IFRS 16 d\u00e5 systemet g\u00f6r den sv\u00e5raste ber\u00e4kningen och alltid s\u00e4kerst\u00e4ller korrekta ber\u00e4kningar. Med automatiska ber\u00e4kningar och en guidad process genom hela processen s\u00e4kerst\u00e4ller du korrekt finansiell rapportering enligt IFRS 16. <\/p>\n\n<p>IFRS 16-l\u00f6sningen guidar anv\u00e4ndaren genom hanteringen, s\u00e5 att identifiering och klassificering av hyresavtal \u00e4r enklare \u00e4n n\u00e5gonsin. ShareControl IFRS 16 kommer \u00e4ven att ber\u00e4kna v\u00e4rdet av tillg\u00e5ngen f\u00f6r nyttjander\u00e4tt vid leasingperiodens b\u00f6rjan. Detta inkluderar det ursprungliga beloppet f\u00f6r leasingskulden, ut\u00f6ver eventuella leasingbetalningar som gjorts vid eller f\u00f6re leasingperiodens b\u00f6rjan, minus eventuella leasingincitament som erh\u00e5llits. <\/p>\n\n<p><a href=\"https:\/\/sharecontrol.io\/sv\/produkter\/ifrs-16-system\/\"><strong>L\u00e4s mer om ShareControl IFRS 16 h\u00e4r &gt;&gt;<\/strong><\/a><\/p>\n<h3 class=\"wp-block-heading\" id=\"guide-till-ifrs\">Guide till IFRS<\/h3>\n<p>IFRS 16 kan vara en komplicerad och tidskr\u00e4vande process. Med ett bra system f\u00f6r att hantera regelverket s\u00e4kerst\u00e4ller du korrekt rapportering och efterlevnad av IFRS 16, samtidigt som du effektiviserar din tid. <\/p>\n\n<p>F\u00f6r att f\u00f6rst\u00e5 lagstiftningen och hur du kan rapportera enligt IFRS 16 kan v\u00e5r anv\u00e4ndarmanual l\u00e4sas \u2013 vill du l\u00e4sa den nu, <a href=\"https:\/\/sharecontrol.io\/sv\/kontakta-oss\/\">kontakta oss<\/a>. Du kan annars <a href=\"https:\/\/sharecontrol.io\/sv\/category\/ifrs-16-sv\/\" target=\"_blank\" rel=\"noreferrer noopener\">l\u00e4sa mer om IFRS 16 h\u00e4r<\/a>. <\/p>\n\n<p>Det finns ocks\u00e5 mycket information om IFRS 16 fr\u00e5n andra fackb\u00f6cker och artiklar publicerade av bland annat <a href=\"https:\/\/www.ey.com\/en_gl\" target=\"_blank\" rel=\"noreferrer noopener\">EY:s<\/a> <a href=\"https:\/\/www.fagbokforlaget.no\/IFRS-i-Norge,-8.-utgave\/I9788245025279\" target=\"_blank\" rel=\"noreferrer noopener\">&#8221;IFRS in Norway, 8th edition&#8221;<\/a> och <a href=\"https:\/\/www.ey.com\/en_gl\/ifrs-technical-resources\/a-closer-look-at-ifrs-16-leases-updated-december-2020\" target=\"_blank\" rel=\"noreferrer noopener\">&#8221;A closer look at IFRS 16 Leases (updated December 2020)&#8221;<\/a>, <a href=\"https:\/\/www.pwc.no\/no\/publikasjoner\/regnskapsf%C3%B8ring-av-leiekontrakter-etter-ifrs-16.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">PwC<\/a>, <a href=\"https:\/\/assets.kpmg.com\/content\/dam\/kpmg\/xx\/pdf\/2021\/03\/leases-overview.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">KPMG<\/a> , Deloitte och <a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-16-leases\/\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS org<\/a>.<\/p>\n<h4 class=\"wp-block-heading\" id=\"implementering-av-ifrs-16-mjukvara\">Implementering av IFRS 16 mjukvara<\/h4>\n<p><a href=\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/implementering-av-ifrs-16-fore-notering\/\">Att implementera redovisningsstandarden<\/a> kan vara en komplicerad process, men med r\u00e4tt metod \u2013 kan du effektivisera stora delar av processerna. Detta s\u00e4kerst\u00e4ller ocks\u00e5 en korrekt uppladdning av dina hyresavtal, vilket \u00e4r avg\u00f6rande i b\u00f6rjan av rapporteringen. Vi p\u00e5 <a href=\"https:\/\/sharecontrol.io\/sv\/var-historia\/\">Share Control<\/a> har l\u00e5ng erfarenhet av att hj\u00e4lpa v\u00e5ra kunder att f\u00f6lja IFRS 16.<\/p>\n<div class=\"gb-container gb-container-3ede9129\"><div class=\"gb-inside-container\">\n\n<h3 class=\"gb-headline gb-headline-07023119 gb-headline-text\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-base-3-color\">F\u00e5 en demonstrasjon av IFRS 16<\/mark><\/h3>\n\n\n\n<div class=\"wp-block-uagb-modal uagb-block-5eddb14a 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\">Book demo<\/span><\/span><\/a><\/div><div class=\"uagb-effect-default uagb-modal-popup uagb-block-5eddb14a\"><div class=\"uagb-modal-popup-wrap\"><div class=\"uagb-modal-popup-content\">\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script>\n<script>\n  hbspt.forms.create({\n    region: \"eu1\",\n    portalId: \"25744173\",\n    formId: \"234eb946-d556-42cf-a727-635ace60bc46\"\n  });\n<\/script>\n<\/div><div class=\"uagb-modal-popup-close\"><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><\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<div class=\"gb-container gb-container-c814f759\"><div class=\"gb-inside-container\">\n<h2 class=\"gb-headline gb-headline-6b7d44d8 gb-headline-text\" id=\"vanliga-fragor-om-ifrs-16systemet\">Vanliga fr\u00e5gor om IFRS 16-systemet<\/h2>\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-d7058728 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\\\/ifrs-16-sv\\\/vad-ar-ifrs-16\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r IFRS 16-f\\u00f6rordningen? \",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"IFRS 16 \\u00e4r en internationell redovisningsstandard f\\u00f6r leasingavtal. Den introducerar en enkel redovisningsmodell f\\u00f6r leasetagare, som kr\\u00e4ver att n\\u00e4stan alla leasingavtal bokf\\u00f6rs i balansr\\u00e4kningen, vilket ger en mer r\\u00e4ttvisande bild av ett f\\u00f6retags ekonomiska situation.\"}},{\"@type\":\"Question\",\"name\":\"Var g\\u00e4ller IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"IFRS 16 g\\u00e4ller f\\u00f6r f\\u00f6retag som rapporterar enligt International Accounting Standards (IFRS) och p\\u00e5verkar deras redovisning och finansiella processer, system och finansiella rapportering. I grund och botten g\\u00e4ller det noterade bolag och bolag med r\\u00e4nteb\\u00e4rande v\\u00e4rdepapper p\\u00e5 Oslo B\\u00f6rs. Det \\u00e4r dock vanligt att ta med IFRS 16, om f\\u00f6retaget ska rapportera till f\\u00f6retag som \\u00e4r skyldiga enligt IFRS 16, \\u00e4ven om f\\u00f6retaget sj\\u00e4lvt inte uppfyller kraven.\"}},{\"@type\":\"Question\",\"name\":\"Hur f\\u00f6rklarar du IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"IFRS 16 kr\\u00e4ver att f\\u00f6retag registrerar alla leasingavtal i balansr\\u00e4kningen som tillg\\u00e5ngar och skulder. Detta inkluderar identifiering och klassificering av leasingavtal samt ber\\u00e4kning av leasingskuld och tillg\\u00e5ng f\\u00f6r nyttjander\\u00e4tt. Systemet s\\u00e4kerst\\u00e4ller korrekt ber\\u00e4kning och rapportering av dessa v\\u00e4rden.\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r villkoret f\\u00f6r IFRS 16?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"F\\u00f6ruts\\u00e4ttningen f\\u00f6r IFRS 16 \\u00e4r att alla leasingavtal, med n\\u00e5gra f\\u00e5 undantag, ska tas upp i balansr\\u00e4kningen. Detta inkluderar en korrekt bed\\u00f6mning av leasingperioden, betalningsplan, r\\u00e4nta och annan relevant information f\\u00f6r att ber\\u00e4kna leasingskulden och tillg\\u00e5ngen f\\u00f6r nyttjander\\u00e4tt. \"}}]}<\/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 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/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 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Vad \u00e4r IFRS 16-f\u00f6rordningen? <\/span><\/div><div class=\"uagb-faq-content\"><p>IFRS 16 \u00e4r en internationell redovisningsstandard f\u00f6r leasingavtal. Den introducerar en enkel redovisningsmodell f\u00f6r leasetagare, som kr\u00e4ver att n\u00e4stan alla leasingavtal bokf\u00f6rs i balansr\u00e4kningen, vilket ger en mer r\u00e4ttvisande bild av ett f\u00f6retags ekonomiska situation.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-3b6dcbbe \" 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 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/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 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Var g\u00e4ller IFRS 16?<\/span><\/div><div class=\"uagb-faq-content\"><p>IFRS 16 g\u00e4ller f\u00f6r f\u00f6retag som rapporterar enligt International Accounting Standards (IFRS) och p\u00e5verkar deras redovisning och finansiella processer, system och finansiella rapportering. I grund och botten g\u00e4ller det noterade bolag och bolag med r\u00e4nteb\u00e4rande v\u00e4rdepapper p\u00e5 Oslo B\u00f6rs. Det \u00e4r dock vanligt att ta med IFRS 16, om f\u00f6retaget ska rapportera till f\u00f6retag som \u00e4r skyldiga enligt IFRS 16, \u00e4ven om f\u00f6retaget sj\u00e4lvt inte uppfyller kraven.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-7d447f00 \" 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 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/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 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Hur f\u00f6rklarar du IFRS 16?<\/span><\/div><div class=\"uagb-faq-content\"><p>IFRS 16 kr\u00e4ver att f\u00f6retag registrerar alla leasingavtal i balansr\u00e4kningen som tillg\u00e5ngar och skulder. Detta inkluderar identifiering och klassificering av leasingavtal samt ber\u00e4kning av leasingskuld och tillg\u00e5ng f\u00f6r nyttjander\u00e4tt. Systemet s\u00e4kerst\u00e4ller korrekt ber\u00e4kning och rapportering av dessa v\u00e4rden.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-201aab85 \" 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 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/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 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Vad \u00e4r villkoret f\u00f6r IFRS 16?<\/span><\/div><div class=\"uagb-faq-content\"><p>F\u00f6ruts\u00e4ttningen f\u00f6r IFRS 16 \u00e4r att alla leasingavtal, med n\u00e5gra f\u00e5 undantag, ska tas upp i balansr\u00e4kningen. Detta inkluderar en korrekt bed\u00f6mning av leasingperioden, betalningsplan, r\u00e4nta och annan relevant information f\u00f6r att ber\u00e4kna leasingskulden och tillg\u00e5ngen f\u00f6r nyttjander\u00e4tt. <\/p><\/div><\/div><\/div>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>IFRS 16 \u00e4r en redovisningsstandard som inf\u00f6rdes av International Accounting Standards Board (IASB) och som tr\u00e4dde i kraft den 1. januari 2019. Den ersatte redovisningsstandarden IAS 17. Men vad \u00e4r IFRS 16, och varf\u00f6r finns den? Redovisningsstandarden fastst\u00e4ller principer f\u00f6r hur f\u00f6retag ska redovisa och redovisa leasingavtal i redovisningen. Vad \u00e4r IFRS 16? IFRS \u00e4r &#8230; <a title=\"Vad \u00e4r IFRS 16?\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/vad-ar-ifrs-16\/\" aria-label=\"L\u00e4s mer om Vad \u00e4r IFRS 16?\">L\u00e4s mer<\/a><\/p>\n","protected":false},"author":5,"featured_media":11899,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"categories":[32],"tags":[53],"class_list":["post-12108","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ifrs-16-sv","tag-ifrs-16-sv","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vad \u00e4r IFRS 16 | Redovisning av hyresavtal<\/title>\n<meta name=\"description\" content=\"Vad \u00e4r IFRS 16 | IFRS 16 kan vara en komplicerad redovisningsstandard f\u00f6r leasingavtal att komma till r\u00e4tta med. 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