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Les Besoin D'Evaluation D'Entreprise Basee Sur Une Approche Des Actifs

Author

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  • Bircea Ioan

    (Universitatea "Petru Maior" din Tirgu-Mures, Str. Nicolae Iorga nr.1, Tirgu-Mures, Mures, 540088, Romania)

Abstract

La valeur d'une compagnie (entreprise) est considérée dans la plupart des cas, en fonction des avantages économiques estimés raisonnablement (et non historiques, même s’ils nous aident en ce qui concerne les prévisions faites) ainsi que des comparaisons avec des compagnies, actions similaires négociées sur le marché récemment ou dans le passé. La valeur estimée grâce à une approche active basée sur l'hypothèse de continuité représente un point de référence pour la comparaison avec les valeurs estimées par les deux autres méthodes. Et dans le cas de fermeture et la fusion, cela représente une approche nécessaire

Suggested Citation

  • Bircea Ioan, 2014. "Les Besoin D'Evaluation D'Entreprise Basee Sur Une Approche Des Actifs," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 17-27, December.
    • Handle: RePEc:pmu:oecono:v:1/2014:y:2014:p:17-27
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    File URL: http://www.upm.ro/facultati_departamente/ea/RePEc/oeconomica/2014/oeconomica1401_03.pdf
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    References listed on IDEAS

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    1. Arnaud Thauvron, 2013. "Evaluation d'entreprise," Post-Print hal-01118726, HAL.
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