Tema: Asset management

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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.

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.