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Evaluation de l'entreprise : l'évaluation par les financiers

Author

Listed:
  • Jean-François Casta

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Le colloque « Transmission de l'entreprise à titre gratuit : quelle sécurité fiscale ? », organisé en juin 2003 par l'IDEFS (Université de Paris Dauphine), l'ASMEP et la Semaine juridique, sur le thème de l'évaluation des entreprises non cotées, a eu pour objet de confronter la méthodologie utilisée par la Direction Générale des Impôts aux bonnes pratiques d'évaluation issues de la théorie financière. Il a engendré une remise en cause de la position de l'Administration, en permettant la prise en compte de l'impact du décès de l'homme-clé sur les cash-flows futurs. Il fait l'objet d'un numéro spécial de La Semaine Juridique, n°39, septembre 2003.

Suggested Citation

  • Jean-François Casta, 2003. "Evaluation de l'entreprise : l'évaluation par les financiers," Post-Print halshs-00170452, HAL.
    • Handle: RePEc:hal:journl:halshs-00170452
    as

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