Tema: Leasing

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Here are the criteria for recognising leases in the balance sheet

Is the lease in practice an investment? If the lease fulfils 1 of 4 criteria, it will probably be recognised in the balance sheet.

At least NOK 5 million is expected to be spent on fulfilling IFRS 16 requirements

A major survey conducted by KPMG shows that companies all over the world are struggling to comply with the requirements set out in IFRS 16, and that the selection and implementation of software are among the biggest concerns.


These departments should talk to each other about financial leasing

Do you have more than 50 employees in Denmark, Sweden or Norway? If so, there is a good chance that your leasing contracts should be dealt with as investments in the accounts. This means that all departments that enter into such contracts should have a chat with the finance department.


Financial leasing agreements: How do deal with them in the accounts

Is yours a large company that uses leasing to finance important equipment? And do you have the full risk for and full control over the leased asset? If so, you should read this.


IFRS 16

IFRS 16 - Extensive implementation: No time to lose

With IFRS 16, the CFO must have full control over all of the company’s lease agreements. The time is about to run out for companies that are not in progress with the preparations for IFRS 16 – the new accounting standard for lease agreements. In most cases, the implementation creates significant business-related, practical and theoretical challenges for the CFO and their colleagues.

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