{"id":199,"date":"2019-10-20T18:45:00","date_gmt":"2019-10-20T18:45:00","guid":{"rendered":"https:\/\/cfo-tools.agma.studio\/?p=199"},"modified":"2025-11-06T14:41:25","modified_gmt":"2025-11-06T12:41:25","slug":"discount-rates-in-ifrs","status":"publish","type":"post","link":"https:\/\/cfo.tools\/bg\/blog\/discount-rates-in-ifrs\/","title":{"rendered":"\u0417\u0430 \u0434\u0438\u0441\u043a\u043e\u043d\u0442\u043e\u0432\u0438\u0442\u0435 \u043d\u043e\u0440\u043c\u0438 \u0432 \u041c\u0421\u0424\u041e"},"content":{"rendered":"<p class=\"wp-block-paragraph translation-block\">\u041f\u043e\u043b\u0435\u0437\u043d\u043e <a href=\"https:\/\/www.ifrs.org\/-\/media\/project\/discount-rates\/project-summary.pdf\" target=\"_self\">\u0438\u0437\u0441\u043b\u0435\u0434\u0432\u0430\u043d\u0435 <\/a>\u043d\u0430 \u0411\u043e\u0440\u0434\u0430 \u043d\u0430 \u041c\u0421\u0424\u041e (the International Accounting Standards Board) \u0437\u0430 \u0434\u0438\u0441\u043a\u043e\u043d\u0442\u043e\u0432\u0438\u0442\u0435 \u043d\u043e\u0440\u043c\u0438, \u0438\u0437\u043f\u043e\u043b\u0437\u0432\u0430\u043d\u0438 \u0432 \u041c\u0421\u0424\u041e, \u0438 \u043e\u0441\u043e\u0431\u0435\u043d\u043e \u0432:<\/p>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<ul class=\"wp-block-list\">\n<li>\u041c\u0421\u0424\u041e 13 \u041e\u0446\u0435\u043d\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0441\u043f\u0440\u0430\u0432\u0435\u0434\u043b\u0438\u0432\u0430 \u0441\u0442\u043e\u0439\u043d\u043e\u0441\u0442.<\/li>\n\n\n\n<li>\u041c\u0421\u0421 36 \u041e\u0431\u0435\u0437\u0446\u0435\u043d\u043a\u0430 \u043d\u0430 \u0430\u043a\u0442\u0438\u0432\u0438,<\/li>\n\n\n\n<li>\u041c\u0421\u0421 37 \u041f\u0440\u043e\u0432\u0438\u0437\u0438\u0438, \u0423\u0441\u043b\u043e\u0432\u043d\u0438 \u041f\u0430\u0441\u0438\u0432\u0438 \u0438 \u0423\u0441\u043b\u043e\u0432\u043d\u0438 \u0410\u043a\u0442\u0438\u0432\u0438,<\/li>\n\n\n\n<li>\u041c\u0421\u0421 19 \u0414\u043e\u0445\u043e\u0434\u0438 \u043d\u0430 \u041d\u0430\u0435\u0442\u0438 \u041b\u0438\u0446\u0430.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u041d\u044f\u043a\u043e\u0438 \u043f\u043e-\u0432\u0430\u0436\u043d\u0438 \u043a\u043e\u043d\u0441\u0442\u0430\u0442\u0430\u0446\u0438\u0438:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0421\u043f\u043e\u0440\u0435\u0434 \u0434\u043e\u043a\u043b\u0430\u0434\u0430, \u043d\u044f\u043a\u043e\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438 (\u043d\u0430\u043f\u0440. \u041c\u0421\u0421 19, \u041c\u0421\u0421 37) \u043d\u0435 \u0441\u0430 \u0441\u044a\u0432\u0441\u0435\u043c \u044f\u0441\u043d\u0438 \u043e\u0442\u043d\u043e\u0441\u043d\u043e \u0431\u0430\u0437\u0430 \u043d\u0430 \u0441\u0442\u043e\u0439\u043d\u043e\u0441\u0442\u0442\u0430, \u0434\u043e\u043f\u0443\u0441\u043a\u0430\u043d\u0438\u044f \u0438 \u0442\u0435\u0445\u043d\u0438\u043a\u0438, \u0442\u0430\u043a\u0430 \u0447\u0435 \u0441\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430 \u043f\u0440\u0435\u0446\u0435\u043d\u043a\u0430 \u0438 \u0442\u044a\u043b\u043a\u0443\u0432\u0430\u043d\u0435. (\u0412\u0435\u0440\u043e\u044f\u0442\u043d\u043e \u0449\u0435 \u0432\u0438\u0434\u0438\u043c \u0434\u043e\u043f\u044a\u043b\u043d\u0438\u0442\u0435\u043b\u043d\u0438 \u0440\u0430\u0437\u044f\u0441\u043d\u0435\u043d\u0438\u044f, \u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u0442\u0435\u043b\u043d\u0438 \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u0438, \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043f\u043e \u0442\u0435\u0437\u0438 \u0442\u0435\u043c\u0438).<\/li>\n\n\n\n<li>\u0414\u043e\u043a\u043b\u0430\u0434\u044a\u0442 \u0435 \u043f\u043e\u043b\u0435\u0437\u0435\u043d \u0437\u0430 \u043f\u043e\u0442\u0432\u044a\u0440\u0436\u0434\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 \u043d\u044f\u043a\u043e\u0438 \u0434\u0438\u0441\u043a\u0443\u0441\u0438\u043e\u043d\u043d\u0438 \u0442\u0435\u043c\u0438 \u0438 \u043f\u0440\u0438\u0432\u0435\u0436\u0434\u0430\u043d\u0435 \u0432 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435 \u0441 \u0442\u043e\u0432\u0430, \u043a\u043e\u0435\u0442\u043e \u043e\u0431\u0438\u043a\u043d\u043e\u0432\u0435\u043d\u043e \u043f\u0440\u0430\u0432\u044f\u0442 \u043e\u0446\u0435\u043d\u0438\u0442\u0435\u043b\u0438\u0442\u0435.<\/li>\n\n\n\n<li class=\"translation-block\">\u0418\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0435\u0442\u043e \u0437\u0430 \u0438\u0437\u043f\u043e\u043b\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0438\u0441\u043a\u043e\u043d\u0442\u043e\u0432\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u043f\u0440\u0435\u0434\u0438 \u0434\u0430\u043d\u044a\u043a \u043f\u0440\u0438 \u0442\u0435\u0441\u0442\u043e\u0432\u0435 \u0437\u0430 \u043e\u0431\u0435\u0437\u0446\u0435\u043d\u043a\u0430 (\u041c\u0421\u0421 36) \u0432\u0435\u0440\u043e\u044f\u0442\u043d\u043e \u0449\u0435 \u0431\u044a\u0434\u0435 \u043f\u0440\u0435\u043c\u0430\u0445\u043d\u0430\u0442\u043e, \u043a\u0430\u043a\u0442\u043e \u043f\u043e-\u0440\u0430\u043d\u043e \u0431\u0435\u0448\u0435 \u043a\u043e\u043c\u0435\u043d\u0442\u0438\u0440\u0430\u043d\u043e \u0438 \u0432 \u0434\u0440\u0443\u0433<a href=\"https:\/\/www.ifrs.org\/-\/media\/feature\/meetings\/2018\/january\/iasb\/ap18a-g-and-i-value-in-use.pdf\" target=\"_self\"> \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442 <\/a> \u0437\u0430 \u0411\u043e\u0440\u0434\u0430.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img fetchpriority=\"high\" decoding=\"async\" width=\"822\" height=\"160\" src=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/04\/ifrs_rate_wacc.jpg\" alt=\"\" class=\"wp-image-1110\" srcset=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/04\/ifrs_rate_wacc.jpg 822w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/04\/ifrs_rate_wacc-300x58.jpg 300w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/04\/ifrs_rate_wacc-768x149.jpg 768w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/04\/ifrs_rate_wacc-18x4.jpg 18w\" sizes=\"(max-width: 822px) 100vw, 822px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0422\u044a\u0439 \u043a\u0430\u0442\u043e \u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0442\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438 \u0437\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e \u043e\u0442\u0447\u0438\u0442\u0430\u043d\u0435 (\u041c\u0421\u0424\u041e) \u043f\u0440\u043e\u0434\u044a\u043b\u0436\u0430\u0432\u0430\u0442 \u0434\u0430 \u0441\u0435 \u0440\u0430\u0437\u0432\u0438\u0432\u0430\u0442, \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u043c\u043e\u0436\u0435 \u0434\u0430 \u0431\u044a\u0434\u0435 \u0441\u043b\u043e\u0436\u043d\u0430 \u0437\u0430\u0434\u0430\u0447\u0430 \u0437\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0442\u0435 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u0438.<\/p>","protected":false},"author":1,"featured_media":1135,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-199","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/cfo.tools\/bg\/wp-json\/wp\/v2\/posts\/199","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cfo.tools\/bg\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cfo.tools\/bg\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cfo.tools\/bg\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cfo.tools\/bg\/wp-json\/wp\/v2\/comments?post=199"}],"version-history":[{"count":16,"href":"https:\/\/cfo.tools\/bg\/wp-json\/wp\/v2\/posts\/199\/revisions"}],"predecessor-version":[{"id":1202,"href":"https:\/\/cfo.tools\/bg\/wp-json\/wp\/v2\/posts\/199\/revisions\/1202"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cfo.tools\/bg\/wp-json\/wp\/v2\/media\/1135"}],"wp:attachment":[{"href":"https:\/\/cfo.tools\/bg\/wp-json\/wp\/v2\/media?parent=199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cfo.tools\/bg\/wp-json\/wp\/v2\/categories?post=199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cfo.tools\/bg\/wp-json\/wp\/v2\/tags?post=199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}