In this film, Mattias Elfgren, CEO of Tiego, and Marcus Johansson, accounting expert from Aspia, discuss the differences between the various regulatory frameworks (IFRS 16, K3, and RKR R5). What are the actual differences when it comes to leasing in municipalities? Specifically, IFRS 16 requires all leased properties to be included in the balance sheet, while K3 treats leased properties as operating leases, and RKR R5 falls somewhere in between depending on factors such as the length of the lease and whether the property is customized. Feel free to watch the video with Mattias and Marcus where they go into more detail on what applies when it comes to accounting for leasing in municipalities according to K3 and IFRS.