{"id":11290,"date":"2020-01-31T11:17:07","date_gmt":"2020-01-31T11:17:07","guid":{"rendered":"https:\/\/sharecontrol.io\/okategoriserad\/ifrs-16-berakning\/"},"modified":"2024-05-16T12:06:18","modified_gmt":"2024-05-16T12:06:18","slug":"ifrs-16-berakning","status":"publish","type":"post","link":"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-berakning\/","title":{"rendered":"IFRS 16 ber\u00e4kning"},"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 av <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=\"bestam-diskonteringsrantan-for-leasingavtalet\">Best\u00e4m diskonteringsr\u00e4ntan f\u00f6r leasingavtalet<\/h2>\n<p>F\u00f6r <a href=\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/vad-ar-ifrs-16\/\">IFRS 16<\/a> \u00e4r att ber\u00e4kna diskonteringsr\u00e4ntan och fastst\u00e4lla den r\u00e4nta som ska anv\u00e4ndas vid diskontering av leasingavtal f\u00f6r att fastst\u00e4lla leasingskulden en av de viktigaste bed\u00f6mningarna som en leasetagare m\u00e5ste g\u00f6ra. Ber\u00e4kning av diskonteringsr\u00e4ntan kommer att p\u00e5verka b\u00e5de skuldens storlek och de finansieringskostnader som kan h\u00e4nf\u00f6ras till skulden.<\/p>\n<h3 class=\"wp-block-heading\" id=\"vad-ska-anvandas-for-att-berakna-diskonteringsrantan-enligt-ifrs-16\">Vad ska anv\u00e4ndas f\u00f6r att ber\u00e4kna diskonteringsr\u00e4ntan enligt IFRS 16?<\/h3>\n<p>Enligt <a href=\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-leasingavtal-vad-ar-ett-leasingavtal\/\">IFRS 16 leasingavtal<\/a> anv\u00e4nds den implicita r\u00e4ntan f\u00f6r att diskontera skulden om den l\u00e4tt kan fastst\u00e4llas. Om s\u00e5 inte \u00e4r fallet b\u00f6r hyresg\u00e4stens utl\u00e5ningsr\u00e4nta anv\u00e4ndas. Den implicita r\u00e4ntan best\u00e4ms enligt metodiken nedan.<\/p>\n\n<p>I n\u00e4stan alla leasingkontrakt \u00e4r den implicita r\u00e4ntan inte l\u00e4tt att fastst\u00e4lla och den marginala utl\u00e5ningsr\u00e4ntan m\u00e5ste d\u00e4rf\u00f6r uppskattas. Diskonteringsr\u00e4ntan best\u00e4ms p\u00e5 det datum d\u00e5 hyresavtalet f\u00f6rst rapporterades. R\u00e4ntan \u00e4r d\u00e5 of\u00f6r\u00e4ndrad om det inte finns s\u00e4rskilda omst\u00e4ndigheter som g\u00f6r att r\u00e4ntan \u00e4ndras, till exempel den \u00e4ndrade hyrestiden.<\/p>\n<h3 class=\"wp-block-heading\" id=\"vad-menas\">Vad menas?<\/h3>\n<p>Hyresg\u00e4stens marginall\u00e5ner\u00e4nta avser r\u00e4ntan som:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Hyresg\u00e4sten skulle ha betalat f\u00f6r finansiering genom l\u00e5n under samma period och med liknande s\u00e4kerhet.<\/li>\n\n\n\n<li>R\u00e4ntan ska spegla finansiering p\u00e5 liknande villkor med liknande s\u00e4kerhet, f\u00f6retagets kreditv\u00e4rdighet (p\u00e5 dotterbolagsniv\u00e5) och den ekonomiska milj\u00f6 som f\u00f6retaget verkar i.<\/li>\n<\/ul>\n<h3 class=\"wp-block-heading\" id=\"vilken-information-behovs-for-att-berakna-diskonteringsrantan\">Vilken information beh\u00f6vs f\u00f6r att ber\u00e4kna diskonteringsr\u00e4ntan?<\/h3>\n<ul class=\"wp-block-list\">\n<li>Hyrestidens l\u00e4ngd<\/li>\n\n\n\n<li>Typ av tillg\u00e5ng som hyrs ut<\/li>\n\n\n\n<li>Detaljer om den ekonomiska milj\u00f6n d\u00e4r hyresg\u00e4sten verkar<\/li>\n\n\n\n<li>Hyresg\u00e4stens kreditv\u00e4rdighet<\/li>\n\n\n\n<li>Uppskattning av marknadsavkastningen vid ing\u00e5ngen av leasingavtalet f\u00f6r finansiering av en tillg\u00e5ng som motsvarar den leasade tillg\u00e5ngen<\/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\/sv\/produkter\/ifrs-16-system\/\">ShareControl IFRS 16-systemet<\/a> guidar dig genom vad du ska ta st\u00e4llning till och vilken data som beh\u00f6vs, s\u00e5 att IFRS 16-ber\u00e4kningen blir korrekt och att du kan lita p\u00e5 ber\u00e4kningen.<\/p>\n\n<p>ShareControl IFRS 16-l\u00f6sningen ger ocks\u00e5 ett bra s\u00e4tt att samla in, organisera och f\u00f6lja upp alla leasingavtal.<\/p>\n\n<p>Framf\u00f6rallt ger l\u00f6sningen dig en \u00f6verblick som ger dig full kontroll, till skillnad fr\u00e5n att inte ha kontroll \u00f6ver inaktuell eller felaktig data. L\u00f6sningen ger hantering av f\u00f6retagets alla leasingavtal vilket ger f\u00f6ruts\u00e4gbarhet och \u00e4nnu mer trygghet. Till exempel med tillh\u00f6rande aviseringar om n\u00e4r och hur de ska agera enligt avtalen. L\u00f6sningen extraherar viktig data fr\u00e5n kontrakten och utf\u00f6r ber\u00e4kningar i enlighet med IFRS 16. <\/p>\n\n<p>En annan viktig aspekt \u00e4r att ShareControl IFRS 16 har utvecklats av revisorer och underl\u00e4ttar revisionssp\u00e5ret som ger s\u00e4kerhet och enkel revision. N\u00e4stan alla som f\u00f6ljer IFRS 16 idag har n\u00e5gon form av l\u00f6sning, men m\u00e5nga saknar en helhet fr\u00e5n avtal till promemoria. Framf\u00f6r allt har m\u00e5nga en l\u00f6sning skapad i Excel. <a href=\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/darfor-ska-ni-ersatta-excel-med-en-losning-for-ifrs-16-leasingavtal\/\">Detta \u00e4r verkligen inte tillf\u00f6rlitligt \u00f6ver tid<\/a>. Man b\u00f6r hitta en l\u00f6sning som ger f\u00f6retaget full kontroll och \u00e4r l\u00e4tt att anv\u00e4nda.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Artikel av Terje Glesaaen Best\u00e4m diskonteringsr\u00e4ntan f\u00f6r leasingavtalet F\u00f6r IFRS 16 \u00e4r att ber\u00e4kna diskonteringsr\u00e4ntan och fastst\u00e4lla den r\u00e4nta som ska anv\u00e4ndas vid diskontering av leasingavtal f\u00f6r att fastst\u00e4lla leasingskulden en av de viktigaste bed\u00f6mningarna som en leasetagare m\u00e5ste g\u00f6ra. Ber\u00e4kning av diskonteringsr\u00e4ntan kommer att p\u00e5verka b\u00e5de skuldens storlek och de finansieringskostnader som kan h\u00e4nf\u00f6ras &#8230; <a title=\"IFRS 16 ber\u00e4kning\" class=\"read-more\" href=\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-berakning\/\" aria-label=\"L\u00e4s mer om IFRS 16 ber\u00e4kning\">L\u00e4s mer<\/a><\/p>\n","protected":false},"author":5,"featured_media":11295,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"categories":[32],"tags":[],"class_list":["post-11290","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ifrs-16-sv","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>Ber\u00e4kning av diskonteringsr\u00e4ntan - IFRS 16<\/title>\n<meta name=\"description\" content=\"Ber\u00e4kning av diskonteringsr\u00e4nta enligt IFRS 16 | Os\u00e4ker p\u00e5 hur man hanterar ber\u00e4kningar av diskonteringsr\u00e4nta? Ta reda p\u00e5 mer h\u00e4r.\" \/>\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\/sv\/ifrs-16-sv\/ifrs-16-berakning\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ber\u00e4kning av diskonteringsr\u00e4ntan - IFRS 16\" \/>\n<meta property=\"og:description\" content=\"Ber\u00e4kning av diskonteringsr\u00e4nta enligt IFRS 16 | Os\u00e4ker p\u00e5 hur man hanterar ber\u00e4kningar av diskonteringsr\u00e4nta? Ta reda p\u00e5 mer h\u00e4r.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-berakning\/\" \/>\n<meta property=\"og:site_name\" content=\"ShareControl\" \/>\n<meta property=\"article:published_time\" content=\"2020-01-31T11:17:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-16T12:06:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_Calculation.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ragnar Bryne\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ragnar Bryne\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuter\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-berakning\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-berakning\/\"},\"author\":{\"name\":\"Ragnar Bryne\",\"@id\":\"https:\/\/sharecontrol.io\/sv\/#\/schema\/person\/99f5e6698beb16989a49823ce163432f\"},\"headline\":\"IFRS 16 ber\u00e4kning\",\"datePublished\":\"2020-01-31T11:17:07+00:00\",\"dateModified\":\"2024-05-16T12:06:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-berakning\/\"},\"wordCount\":538,\"publisher\":{\"@id\":\"https:\/\/sharecontrol.io\/sv\/#organization\"},\"image\":{\"@id\":\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-berakning\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_Calculation.jpg\",\"articleSection\":[\"IFRS 16\"],\"inLanguage\":\"sv-SE\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-berakning\/\",\"url\":\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-berakning\/\",\"name\":\"Ber\u00e4kning av diskonteringsr\u00e4ntan - IFRS 16\",\"isPartOf\":{\"@id\":\"https:\/\/sharecontrol.io\/sv\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-berakning\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/sharecontrol.io\/sv\/ifrs-16-sv\/ifrs-16-berakning\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/sharecontrol.io\/wp-content\/uploads\/2020\/01\/IFRS16_Calculation.jpg\",\"datePublished\":\"2020-01-31T11:17:07+00:00\",\"dateModified\":\"2024-05-16T12:06:18+00:00\",\"description\":\"Ber\u00e4kning av diskonteringsr\u00e4nta enligt IFRS 16 | Os\u00e4ker p\u00e5 hur man hanterar ber\u00e4kningar av diskonteringsr\u00e4nta? 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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. 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