omregningsfaktorer
Omregningsfaktorer, or conversion factors, are numerical values used to translate quantities from one unit to another. The term is common in technical, scientific, and financial contexts throughout Europe, particularly in Denmark where it is used to describe factors applied in converting financial statements between currencies, reporting standards, or tax bases.
In corporate accounting, Danish law requires companies to present consolidated financial statements in a "rapportvaluta" (reporting
Beyond currency conversion, omregningsfaktorer also appear in the Danish tax system, where municipalities apply specific multipliers
Historically, the use of omregningsfaktorer dates back to the early 20th century, evolving alongside the growth