{"id":3745,"date":"2026-08-31T10:29:47","date_gmt":"2026-08-31T09:29:47","guid":{"rendered":"https:\/\/www.softera.lt\/?post_type=mokymai&#038;p=3745"},"modified":"2026-09-02T10:58:27","modified_gmt":"2026-09-02T09:58:27","slug":"ifrs-16-paprastai-kaip-uzsitikrinti-ramu-audita","status":"publish","type":"mokymai","link":"https:\/\/www.softera.lt\/en\/mokymai\/ifrs-16-paprastai-kaip-uzsitikrinti-ramu-audita\/","title":{"rendered":"IFRS 16 paprastai: kaip u\u017esitikrinti ram\u0173 audit\u0105"},"content":{"rendered":"\r\n<div data-section=\"wysiwygComponent\">\r\n    <div class=\"container px-6 sm:px-10 md:px-12 lg:px-24 py-24\">\r\n        <div class=\"text-black overflow-x-auto -mx-4 px-4 sm:mx-0 sm:px-0 flex flex-col gap-5\r\n      [&#038;_h1]:text-[57px] [&#038;_h1]:leading-[1.1em] [&#038;_h1]:font-bold\r\n      [&#038;_h2]:text-5xl [&#038;_h2]:leading-[1.1em] [&#038;_h2]:font-semibold\r\n      [&#038;_h3]:text-[32px] [&#038;_h3]:leading-[1.2em] [&#038;_h3]:font-semibold\r\n      [&#038;_h4]:text-2xl [&#038;_h4]:leading-[1.2em]\r\n      [&#038;_h5]:text-xl [&#038;_h5]:leading-[1.3em] [&#038;_h5]:tracking-[-0.04em]\r\n\r\n      [&#038;_p]:text-base [&#038;_p]:leading-relaxed\r\n      [&#038;_ul]:list-disc [&#038;_ul]:ml-6\r\n      [&#038;_ol]:list-decimal [&#038;_ol]:ml-6\r\n      [&#038;_a]:text-green [&#038;_a]:underline hover:[&#038;_a]:opacity-60\r\n      [&#038;_strong]:font-semibold\r\n      [&#038;_blockquote]:border-l-4 [&#038;_blockquote]:border-gray-300 [&#038;_blockquote]:pl-4 [&#038;_blockquote]:italic [&#038;_blockquote]:text-gray-700\r\n      [&#038;_hr]:border-t\r\n\r\n      \/* tables *\/\r\n      [&#038;_table]:w-full [&#038;_table]:border-collapse [&#038;_table]:text-left\r\n      [&#038;_table]:text-sm sm:[&#038;_table]:text-base\r\n      [&#038;_table]:border [&#038;_table]:border-gray-200\r\n      [&#038;_table]:min-w-[640px] sm:[&#038;_table]:min-w-0\r\n\r\n      [&#038;_thead_th]:bg-gray-50 [&#038;_thead_th]:text-gray-700 [&#038;_thead_th]:font-semibold\r\n      [&#038;_thead_th]:px-4 [&#038;_thead_th]:py-3 [&#038;_thead_th]:border-b [&#038;_thead_th]:border-gray-200\r\n\r\n      [&#038;_tbody_td]:px-4 [&#038;_tbody_td]:py-3 [&#038;_tbody_td]:align-top\r\n      [&#038;_tbody_td]:border-b [&#038;_tbody_td]:border-gray-200\r\n      [&#038;_tbody_tr:nth-child(odd)]:bg-gray-50\r\n\r\n      [&#038;_caption]:caption-bottom [&#038;_caption]:text-sm [&#038;_caption]:text-gray-500 [&#038;_caption]:mt-2\">\r\n            <p dir=\"ltr\">\u012emon\u0117s, turin\u010dios nuomos sutartis (automobilius, patalpas, technin\u0119 \u012frang\u0105 ar kit\u0105 turt\u0105) pagal IFRS 16 privalo jas atspind\u0117ti balanse kaip turt\u0105 ir \u012fsipareigojim\u0105. Tai rei\u0161kia nuolatin\u012f sutar\u010di\u0173 s\u0105lyg\u0173 pasikeitim\u0173 sekim\u0105, indeksavimo perskai\u010diavimus ir kasmet \u2013 ai\u0161kias, auditui paruo\u0161tas ataskaitas. Tai atliekant rankiniu b\u016bdu, da\u017eniausiai Excel lentel\u0117se, klaid\u0173 rizika tampa realia gr\u0117sme, o kiekvienas auditas virsta papildomu stresu.<\/p>\n<p>&nbsp;<\/p>\n        <\/div>\r\n    <\/div>\r\n<\/div>\r\n\r\n\n\n\r\n<div data-section=\"ideaComponent\">\r\n    <div class=\"pt-24 pb-10 px-10 bg-white rounded-[30px] relative\">\r\n        <div class=\"absolute top-0 left-0 px-7 py-5 bg-darkergrayish rounded-br-[18px]\">\r\n            \r\n    \r\n    \r\n    \r\n    \r\n    \r\n            <h5 class=\"text-[16px]\/[1.3em] sm:text-[18px]\/[1.3em] lg:text-xl\/[1.3em] tracking-[-0.04em] text-black\">\r\n            Sesijos metu SOFT4Lessee specialistai gyvai pademonstruos IFRS 16 apskaitos valdymo sistem\u0105 ir parodys kaip joje galima:        <\/h5>\r\n    \r\n\r\n                <img decoding=\"async\" src=\"https:\/\/www.softera.lt\/wp-content\/themes\/wam\/assets\/static\/corner.svg\" alt=\"corner\"\r\n                 class=\"absolute bottom-0 left-0 translate-y-full rotate-90\">\r\n            <img decoding=\"async\" src=\"https:\/\/www.softera.lt\/wp-content\/themes\/wam\/assets\/static\/corner.svg\" alt=\"corner\"\r\n                 class=\"absolute top-0 right-0 translate-x-full rotate-90\">\r\n        <\/div>\r\n        <div class=\"text-black overflow-x-auto -mx-4 px-4 sm:mx-0 sm:px-0 flex flex-col gap-5\r\n      [&#038;_h1]:text-[57px] [&#038;_h1]:leading-[1.1em] [&#038;_h1]:font-bold\r\n      [&#038;_h2]:text-5xl [&#038;_h2]:leading-[1.1em] [&#038;_h2]:font-semibold\r\n      [&#038;_h3]:text-[32px] [&#038;_h3]:leading-[1.2em] [&#038;_h3]:font-semibold\r\n      [&#038;_h4]:text-2xl [&#038;_h4]:leading-[1.2em]\r\n      [&#038;_h5]:text-xl [&#038;_h5]:leading-[1.3em] [&#038;_h5]:tracking-[-0.04em]\r\n\r\n      [&#038;_p]:text-base [&#038;_p]:leading-relaxed [&#038;_ul]:flex [&#038;_ul]:flex-col [&#038;_ul]:gap-2.5\r\n      [&#038;_ul]:list-disc [&#038;_ul]:ml-6\r\n      [&#038;_ol]:list-decimal [&#038;_ol]:ml-6\r\n      [&#038;_a]:text-green [&#038;_a]:underline hover:[&#038;_a]:opacity-60\r\n      [&#038;_strong]:font-semibold\r\n      [&#038;_blockquote]:border-l-4 [&#038;_blockquote]:border-gray-300 [&#038;_blockquote]:pl-4 [&#038;_blockquote]:italic [&#038;_blockquote]:text-gray-700\r\n      [&#038;_hr]:border-t\r\n\r\n      \/* tables *\/\r\n      [&#038;_table]:w-full [&#038;_table]:border-collapse [&#038;_table]:text-left\r\n      [&#038;_table]:text-sm sm:[&#038;_table]:text-base\r\n      [&#038;_table]:border [&#038;_table]:border-gray-200\r\n      [&#038;_table]:min-w-[640px] sm:[&#038;_table]:min-w-0\r\n\r\n      [&#038;_thead_th]:bg-gray-50 [&#038;_thead_th]:text-gray-700 [&#038;_thead_th]:font-semibold\r\n      [&#038;_thead_th]:px-4 [&#038;_thead_th]:py-3 [&#038;_thead_th]:border-b [&#038;_thead_th]:border-gray-200\r\n\r\n      [&#038;_tbody_td]:px-4 [&#038;_tbody_td]:py-3 [&#038;_tbody_td]:align-top\r\n      [&#038;_tbody_td]:border-b [&#038;_tbody_td]:border-gray-200\r\n      [&#038;_tbody_tr:nth-child(odd)]:bg-gray-50\r\n\r\n      [&#038;_caption]:caption-bottom [&#038;_caption]:text-sm [&#038;_caption]:text-gray-500 [&#038;_caption]:mt-2\">\r\n            <ul>\n<li>Centralizuotai valdyti visas nuomos sutartis;<\/li>\n<li>Greitai ir be klaid\u0173 atnaujinti sutar\u010di\u0173 s\u0105lyg\u0173 pasikeitimus;<\/li>\n<li>Perskai\u010diuoti indeksavim\u0105, be rankinio darbo Excelyje;<\/li>\n<li>Efektyviai parengti metines turto, \u012fsipareigojimo ir brandos ataskaitas;<\/li>\n<li>Suma\u017einti \u017emogi\u0161kosios klaidos rizikas;<\/li>\n<li>Visada \u201epo ranka\u201c tur\u0117ti duomenis, kuri\u0173 papra\u0161ys auditoriai.<\/li>\n<\/ul>\n        <\/div>\r\n    <\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\r\n\n\n\r\n<div data-section=\"wysiwygComponent\">\r\n    <div class=\"container px-6 sm:px-10 md:px-12 lg:px-24 py-24\">\r\n        <div class=\"text-black overflow-x-auto -mx-4 px-4 sm:mx-0 sm:px-0 flex flex-col gap-5\r\n      [&#038;_h1]:text-[57px] [&#038;_h1]:leading-[1.1em] [&#038;_h1]:font-bold\r\n      [&#038;_h2]:text-5xl [&#038;_h2]:leading-[1.1em] [&#038;_h2]:font-semibold\r\n      [&#038;_h3]:text-[32px] [&#038;_h3]:leading-[1.2em] [&#038;_h3]:font-semibold\r\n      [&#038;_h4]:text-2xl [&#038;_h4]:leading-[1.2em]\r\n      [&#038;_h5]:text-xl [&#038;_h5]:leading-[1.3em] [&#038;_h5]:tracking-[-0.04em]\r\n\r\n      [&#038;_p]:text-base [&#038;_p]:leading-relaxed\r\n      [&#038;_ul]:list-disc [&#038;_ul]:ml-6\r\n      [&#038;_ol]:list-decimal [&#038;_ol]:ml-6\r\n      [&#038;_a]:text-green [&#038;_a]:underline hover:[&#038;_a]:opacity-60\r\n      [&#038;_strong]:font-semibold\r\n      [&#038;_blockquote]:border-l-4 [&#038;_blockquote]:border-gray-300 [&#038;_blockquote]:pl-4 [&#038;_blockquote]:italic [&#038;_blockquote]:text-gray-700\r\n      [&#038;_hr]:border-t\r\n\r\n      \/* tables *\/\r\n      [&#038;_table]:w-full [&#038;_table]:border-collapse [&#038;_table]:text-left\r\n      [&#038;_table]:text-sm sm:[&#038;_table]:text-base\r\n      [&#038;_table]:border [&#038;_table]:border-gray-200\r\n      [&#038;_table]:min-w-[640px] sm:[&#038;_table]:min-w-0\r\n\r\n      [&#038;_thead_th]:bg-gray-50 [&#038;_thead_th]:text-gray-700 [&#038;_thead_th]:font-semibold\r\n      [&#038;_thead_th]:px-4 [&#038;_thead_th]:py-3 [&#038;_thead_th]:border-b [&#038;_thead_th]:border-gray-200\r\n\r\n      [&#038;_tbody_td]:px-4 [&#038;_tbody_td]:py-3 [&#038;_tbody_td]:align-top\r\n      [&#038;_tbody_td]:border-b [&#038;_tbody_td]:border-gray-200\r\n      [&#038;_tbody_tr:nth-child(odd)]:bg-gray-50\r\n\r\n      [&#038;_caption]:caption-bottom [&#038;_caption]:text-sm [&#038;_caption]:text-gray-500 [&#038;_caption]:mt-2\">\r\n            <p>Taip pat sesijos metu pasidalinsime patarimais, atsakysime \u012f i\u0161kilusius klausimus ir pateiksime naudingas nuorodas.<br \/>\nSesijos \u012fra\u0161as bus atsi\u0173stas u\u017esiregistravusiems dalyviams ir patalpintas Softera Baltic YouTube kanale.<\/p>\n        <\/div>\r\n    <\/div>\r\n<\/div>\r\n\r\n\n\n\r\n<div class=\"flex flex-col gap-7\">\r\n            <div class=\"grid grid-cols-1 gap-5\">\r\n            \r\n                <div class=\"bg-white flex flex-col gap-10 rounded-[30px] relative group overflow-hidden lg:p-10 p-6\">\r\n                    <div class=\"flex gap-8 items-center\">\r\n                        <div class=\"w-40 h-40 rounded-xl overflow-hidden relative shrink-0\">\r\n                            <img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"2348\" src=\"https:\/\/www.softera.lt\/wp-content\/uploads\/2026\/08\/Ruta_Gecyte_portretine_nuotrauka_2-scaled.webp\" class=\"absolute top-0 left-0 w-full h-full object-cover\" alt=\"\" srcset=\"https:\/\/www.softera.lt\/wp-content\/uploads\/2026\/08\/Ruta_Gecyte_portretine_nuotrauka_2-scaled.webp 2560w, https:\/\/www.softera.lt\/wp-content\/uploads\/2026\/08\/Ruta_Gecyte_portretine_nuotrauka_2-300x275.webp 300w, https:\/\/www.softera.lt\/wp-content\/uploads\/2026\/08\/Ruta_Gecyte_portretine_nuotrauka_2-1024x939.webp 1024w, https:\/\/www.softera.lt\/wp-content\/uploads\/2026\/08\/Ruta_Gecyte_portretine_nuotrauka_2-768x705.webp 768w, https:\/\/www.softera.lt\/wp-content\/uploads\/2026\/08\/Ruta_Gecyte_portretine_nuotrauka_2-1536x1409.webp 1536w, https:\/\/www.softera.lt\/wp-content\/uploads\/2026\/08\/Ruta_Gecyte_portretine_nuotrauka_2-2048x1879.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/>                        <\/div>\r\n                        <div class=\"flex flex-col\">\r\n                            \r\n    \r\n    \r\n    \r\n    \r\n            <h4 class=\"text-[18px]\/[1.2em] sm:text-[20px]\/[1.2em] md:text-[22px]\/[1.2em] lg:text-2xl\/[1.2em] text-black\">\r\n            R\u016bta Ge\u010dyt\u0117        <\/h4>\r\n    \r\n    \r\n\r\n    \r\n                            \r\n        <div class=\"md:text-base text-sm flex flex-col gap-5\r\n        \/* Lists *\/\r\n        [&#038;_ul]:flex [&#038;_ul]:flex-col [&#038;_ul]:gap-2.5\r\n        [&#038;_li]:pl-[18px] [&#038;_li]:relative\r\n        [&#038;_li::after]:content-[''] [&#038;_li::after]:mt-2\r\n        [&#038;_li::after]:absolute [&#038;_li::after]:top-0\r\n        [&#038;_li::after]:left-0 [&#038;_li::after]:w-2.5\r\n        [&#038;_li::after]:h-2.5 [&#038;_li::after]:rounded-full\r\n        [&#038;_li::after]:bg-black\r\n        \/* Headings *\/\r\n        [&#038;_h1]:text-[44px] [&#038;_h1]:font-bold [&#038;_h1]:leading-[50px] [&#038;_h1]:tracking-[-1px]\r\n        [&#038;_h2]:text-[35px] [&#038;_h2]:font-semibold [&#038;_h2]:leading-[40px] [&#038;_h2]:tracking-[-0.8px]\r\n        [&#038;_h3]:text-[28px] [&#038;_h3]:font-medium [&#038;_h3]:leading-[32px] [&#038;_h3]:tracking-[-0.6px]\r\n        text-black\">\r\n        <p>Konsultant\u0117<\/p>\n    <\/div>\r\n\r\n                            <\/div>\r\n                    <\/div>\r\n                <\/div>\r\n            \r\n                <div class=\"bg-white flex flex-col gap-10 rounded-[30px] relative group overflow-hidden lg:p-10 p-6\">\r\n                    <div class=\"flex gap-8 items-center\">\r\n                        <div class=\"w-40 h-40 rounded-xl overflow-hidden relative shrink-0\">\r\n                            <img loading=\"lazy\" decoding=\"async\" width=\"1389\" height=\"1427\" src=\"https:\/\/www.softera.lt\/wp-content\/uploads\/2026\/08\/Mantas.webp\" class=\"absolute top-0 left-0 w-full h-full object-cover\" alt=\"\" srcset=\"https:\/\/www.softera.lt\/wp-content\/uploads\/2026\/08\/Mantas.webp 1389w, https:\/\/www.softera.lt\/wp-content\/uploads\/2026\/08\/Mantas-292x300.webp 292w, https:\/\/www.softera.lt\/wp-content\/uploads\/2026\/08\/Mantas-997x1024.webp 997w, https:\/\/www.softera.lt\/wp-content\/uploads\/2026\/08\/Mantas-768x789.webp 768w\" sizes=\"auto, (max-width: 1389px) 100vw, 1389px\" \/>                        <\/div>\r\n                        <div class=\"flex flex-col\">\r\n                            \r\n    \r\n    \r\n    \r\n    \r\n            <h4 class=\"text-[18px]\/[1.2em] sm:text-[20px]\/[1.2em] md:text-[22px]\/[1.2em] lg:text-2xl\/[1.2em] text-black\">\r\n            Mantas Dzemedzionka        <\/h4>\r\n    \r\n    \r\n\r\n    \r\n                            \r\n        <div class=\"md:text-base text-sm flex flex-col gap-5\r\n        \/* Lists *\/\r\n        [&#038;_ul]:flex [&#038;_ul]:flex-col [&#038;_ul]:gap-2.5\r\n        [&#038;_li]:pl-[18px] [&#038;_li]:relative\r\n        [&#038;_li::after]:content-[''] [&#038;_li::after]:mt-2\r\n        [&#038;_li::after]:absolute [&#038;_li::after]:top-0\r\n        [&#038;_li::after]:left-0 [&#038;_li::after]:w-2.5\r\n        [&#038;_li::after]:h-2.5 [&#038;_li::after]:rounded-full\r\n        [&#038;_li::after]:bg-black\r\n        \/* Headings *\/\r\n        [&#038;_h1]:text-[44px] [&#038;_h1]:font-bold [&#038;_h1]:leading-[50px] [&#038;_h1]:tracking-[-1px]\r\n        [&#038;_h2]:text-[35px] [&#038;_h2]:font-semibold [&#038;_h2]:leading-[40px] [&#038;_h2]:tracking-[-0.8px]\r\n        [&#038;_h3]:text-[28px] [&#038;_h3]:font-medium [&#038;_h3]:leading-[32px] [&#038;_h3]:tracking-[-0.6px]\r\n        text-black\">\r\n        <p>Pardavim\u0173 vadybininkas<\/p>\n    <\/div>\r\n\r\n                            <\/div>\r\n                    <\/div>\r\n                <\/div>\r\n                    <\/div>\r\n    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