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Evaluation et comptabilisation du risque dans l'exploitation d'un cheval de course

Author

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  • Carole Botton

    (Pôle de Recherche - Rouen Business School - Rouen Business School)

Abstract

L'investisseur potentiel évalue un cheval de la même façon qu'un dirigeant évalue une entreprise : il s'appuie sur des critères d'évaluation et détermine l'ensemble des risques encourus liés à la gestion de cette entreprise. Deux points sont développés dans cet article. D'une part, la difficulté d'attribuer une valeur comptable réaliste à un bien vivant, dont l'évaluation repose sur des critères essentiellement subjectifs. D'autre part, la difficulté d'enregistrer les risques et dépréciations pour l'exploitant de ce type de bien, du point de vue de leur anticipation et de leur estimation.

Suggested Citation

  • Carole Botton, 2010. "Evaluation et comptabilisation du risque dans l'exploitation d'un cheval de course," Post-Print hal-00568778, HAL.
    • Handle: RePEc:hal:journl:hal-00568778
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