{"id":11284,"date":"2020-01-31T11:17:07","date_gmt":"2020-01-31T11:17:07","guid":{"rendered":"https:\/\/sharecontrol.io\/uncategorized-da\/ifrs-16-beregning\/"},"modified":"2024-05-16T12:05:31","modified_gmt":"2024-05-16T12:05:31","slug":"ifrs-16-beregning","status":"publish","type":"post","link":"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/ifrs-16-beregning\/","title":{"rendered":"IFRS 16 beregning"},"content":{"rendered":"<div class=\"gb-container gb-container-5b18c78f\"><div class=\"gb-inside-container\">\n<p class=\"gb-headline gb-headline-a021afe4 gb-headline-text\">Artikel af <a href=\"https:\/\/www.linkedin.com\/in\/terje-glesaaen-1b33a363\/\" target=\"_blank\" rel=\"noreferrer noopener\">Terje Glesaaen<\/a><\/p>\n<\/div><\/div><h2 class=\"wp-block-heading\" id=\"bestem-diskonteringsrenten-for-lejemaalet\">Bestem diskonteringsrenten for lejem\u00e5let<\/h2>\n<p>For <a href=\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/hvad-er-ifrs-16\/\">IFRS 16<\/a> er beregning af diskonteringssatsen og fasts\u00e6ttelse af den rentesats, der skal anvendes ved tilbagediskontering af leasingkontrakter til fastl\u00e6ggelse af leasingforpligtelsen, en af \u200b\u200bde vigtigste vurderinger, som en leasingtager skal foretage. Beregning af diskonteringsrenten vil p\u00e5virke s\u00e5vel st\u00f8rrelsen af \u200b\u200bg\u00e6lden som de finansieringsomkostninger, der kan henf\u00f8res til g\u00e6lden.<\/p>\n<h3 class=\"wp-block-heading\" id=\"hvad-skal-bruges-til-at-beregne-diskonteringsrenten-efter-ifrs-16\">Hvad skal bruges til at beregne diskonteringsrenten efter IFRS 16?<\/h3>\n<p>I henhold til <a href=\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/ifrs-16-leasingaftale-hvad-er-en-leasingaftale\/\">IFRS 16 leasingaftale<\/a> anvendes den implicitte rente til at tilbagediskontere forpligtelsen, hvis den let kan bestemmes. Hvis dette ikke er tilf\u00e6ldet, skal lejers marginale udl\u00e5nsrente anvendes. Den implicitte rente er fastsat i henhold til nedenst\u00e5ende metode.<\/p>\n\n<p>I stort set alle leasingkontrakter er den implicitte rente ikke let at fasts\u00e6tte, og den marginale udl\u00e5nsrente skal derfor estimeres. Diskonteringssatsen er fastsat p\u00e5 den dato, hvor lejem\u00e5let f\u00f8rste gang blev indberettet. Renten er herefter u\u00e6ndret, hvis der ikke er s\u00e6rlige forhold, der g\u00f8r, at renten \u00e6ndres, for eksempel den \u00e6ndrede lejeperiode.<\/p>\n<h3 class=\"wp-block-heading\" id=\"hvad-menes-der\">Hvad menes der?<\/h3>\n<p>Lejerens marginale l\u00e5nerente refererer til renten som:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Lejer ville have betalt for finansiering gennem l\u00e5n i samme periode og med tilsvarende sikkerhed.<\/li>\n\n\n\n<li>Renten skal afspejle finansiering p\u00e5 tilsvarende vilk\u00e5r med tilsvarende sikkerhed, virksomhedens kreditvurdering (p\u00e5 datterselskabsniveau) og det \u00f8konomiske milj\u00f8, virksomheden opererer i.<\/li>\n<\/ul>\n<h3 class=\"wp-block-heading\" id=\"hvilke-oplysninger-er-noedvendige-for-at-beregne-diskonteringsrenten\">Hvilke oplysninger er n\u00f8dvendige for at beregne diskonteringsrenten?<\/h3>\n<ul class=\"wp-block-list\">\n<li>L\u00e6ngden af \u200b\u200blejeperioden<\/li>\n\n\n\n<li>Type af leaset aktiv<\/li>\n\n\n\n<li>N\u00e6rmere oplysninger om det \u00f8konomiske milj\u00f8, som lejeren opererer i<\/li>\n\n\n\n<li>Lejers kreditv\u00e6rdighed<\/li>\n\n\n\n<li>Estimering af markedsafkastet ved leasingaftalens indg\u00e5else til finansiering af et aktiv svarende til det leasede aktiv<\/li>\n<\/ul>\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<div class=\"wp-block-uagb-image uagb-block-4d2aeef4 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\/09\/Report_IFRS_16-1024x548.jpg ,https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/09\/Report_IFRS_16.jpg 780w, https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/09\/Report_IFRS_16.jpg 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2023\/09\/Report_IFRS_16-1024x548.jpg\" alt=\"\" class=\"uag-image-9836\" width=\"1024\" height=\"548\" title=\"\" loading=\"lazy\" role=\"img\"\/><\/figure><\/div>\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p><a href=\"https:\/\/sharecontrol.io\/da\/produkter\/ifrs-16-system\/\">ShareControl IFRS 16-systemet<\/a> guider dig igennem, hvad du skal tage stilling til, og hvilke data der skal til, s\u00e5 IFRS 16-beregningen er korrekt, og at du kan stole p\u00e5 beregningen.<\/p>\n\n<p>ShareControl IFRS 16-l\u00f8sningen giver ogs\u00e5 en god m\u00e5de at indsamle, organisere og f\u00f8lge op p\u00e5 alle leasingaftaler.<\/p>\n\n<p>Frem for alt giver l\u00f8sningen dig et overblik, der giver dig fuld kontrol, i mods\u00e6tning til ikke at have kontrol over for\u00e6ldede eller forkerte data. L\u00f8sningen giver styring af alle virksomhedens leasingaftaler, hvilket giver forudsigelighed og endnu mere sikkerhed. Eksempelvis med tilh\u00f8rende meddelelser om, hvorn\u00e5r og hvordan de skal agere i henhold til aftalerne. L\u00f8sningen udtr\u00e6kker vigtige data fra kontrakterne og udf\u00f8rer beregninger i overensstemmelse med IFRS 16. <\/p>\n\n<p>Et andet vigtigt aspekt er, at ShareControl IFRS 16 er udviklet af revisorer og letter revisionssporet, der giver sikkerhed og nem revision. N\u00e6sten alle, der overholder IFRS 16 i dag, har en eller anden form for l\u00f8sning, men mange mangler en helhed fra aftale til notat. Frem for alt har mange en l\u00f8sning lavet i Excel. <a href=\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/hvorfor-erstatte-excel-med-ifrs-16-software\/\">Dette er bestemt ikke p\u00e5lideligt over tid<\/a>. Man b\u00f8r finde en l\u00f8sning, der giver virksomheden fuld kontrol og er nem at bruge.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Artikel af Terje Glesaaen Bestem diskonteringsrenten for lejem\u00e5let For IFRS 16 er beregning af diskonteringssatsen og fasts\u00e6ttelse af den rentesats, der skal anvendes ved tilbagediskontering af leasingkontrakter til fastl\u00e6ggelse af leasingforpligtelsen, en af \u200b\u200bde vigtigste vurderinger, som en leasingtager skal foretage. Beregning af diskonteringsrenten vil p\u00e5virke s\u00e5vel st\u00f8rrelsen af \u200b\u200bg\u00e6lden som de finansieringsomkostninger, der kan &#8230; <a title=\"IFRS 16 beregning\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/ifrs-16-beregning\/\" aria-label=\"Read more about IFRS 16 beregning\">L\u00e6s Mere<\/a><\/p>\n","protected":false},"author":5,"featured_media":11293,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"categories":[30],"tags":[],"class_list":["post-11284","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ifrs-16-da","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>Beregning af diskonteringsrenten - IFRS 16<\/title>\n<meta name=\"description\" content=\"Beregning af diskonteringsrenten efter IFRS 16 | Er du ikke sikker p\u00e5, hvordan du h\u00e5ndterer kalkulationsrenteberegninger? Find ud af mere her.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sharecontrol.io\/da\/ifrs-16-da\/ifrs-16-beregning\/\" \/>\n<meta property=\"og:locale\" content=\"da_DK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Beregning af diskonteringsrenten - IFRS 16\" \/>\n<meta property=\"og:description\" content=\"Beregning af diskonteringsrenten efter IFRS 16 | Er du ikke sikker p\u00e5, hvordan du h\u00e5ndterer kalkulationsrenteberegninger? 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Ragnar har mer enn 35 \u00e5rs allsidig erfaring fra ulike lederstillinger i en rekke st\u00f8rre nasjonale og internasjonale foretak, samt fra konsulentvirksomhet og gr\u00fcnder av IT-selskap. Erfaring ogs\u00e5 fra KPMG og EY. Siden 2014 har han v\u00e6rt gr\u00fcnder og eier av Share Control og har v\u00e6rt en sterk st\u00f8ttespiller til selskapets virksomhet, produkter og kunder.","sameAs":["https:\/\/sharecontrol.io","https:\/\/www.linkedin.com\/in\/ragnar-bryne-5267023\/"],"url":"https:\/\/sharecontrol.io\/da\/author\/ragnar\/"}]}},"uagb_featured_image_src":{"full":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_Calculation.jpg",800,500,false],"thumbnail":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_Calculation-150x150.jpg",150,150,true],"medium":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_Calculation-300x188.jpg",300,188,true],"medium_large":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_Calculation-768x480.jpg",768,480,true],"large":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_Calculation.jpg",800,500,false],"1536x1536":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_Calculation.jpg",800,500,false],"2048x2048":["https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_Calculation.jpg",800,500,false]},"uagb_author_info":{"display_name":"Ragnar Bryne","author_link":"https:\/\/sharecontrol.io\/da\/author\/ragnar\/"},"uagb_comment_info":0,"uagb_excerpt":"Artikel af Terje Glesaaen Bestem diskonteringsrenten for lejem\u00e5let For IFRS 16 er beregning af diskonteringssatsen og fasts\u00e6ttelse af den rentesats, der skal anvendes ved tilbagediskontering af leasingkontrakter til fastl\u00e6ggelse af leasingforpligtelsen, en af \u200b\u200bde vigtigste vurderinger, som en leasingtager skal foretage. Beregning af diskonteringsrenten vil p\u00e5virke s\u00e5vel st\u00f8rrelsen af \u200b\u200bg\u00e6lden som de finansieringsomkostninger, der kan&hellip;","_links":{"self":[{"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts\/11284","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/comments?post=11284"}],"version-history":[{"count":4,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts\/11284\/revisions"}],"predecessor-version":[{"id":14206,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/posts\/11284\/revisions\/14206"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/media\/11293"}],"wp:attachment":[{"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/media?parent=11284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/categories?post=11284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sharecontrol.io\/da\/wp-json\/wp\/v2\/tags?post=11284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}