{"id":21,"date":"2023-04-26T09:35:08","date_gmt":"2023-04-26T09:35:08","guid":{"rendered":"https:\/\/a3e.informis.fr\/?page_id=21"},"modified":"2026-09-16T13:44:39","modified_gmt":"2026-09-16T13:44:39","slug":"lettres-dinformation","status":"publish","type":"page","link":"https:\/\/a3e-lyon.fr\/?page_id=21","title":{"rendered":"Lettres d&rsquo;information"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b052, deuxi\u00e8me trimestre 2026\u202f:\u00a0<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2026\/09\/2026_T2_Lettre_trimestrielle_A3E.pdf\">\u00ab\u202fEvaluation de la relation client\u00e8le en normes IFRS \u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b051, premier trimestre 2026\u202f:\u00a0<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2026\/09\/2026_T1_Lettre_trimestrielle_A3E.pdf\">\u00ab\u202fR\u00e9flexion sur les sp\u00e9cificit\u00e9s de l&rsquo;\u00e9valuation des PME \u2013 Volet 2 &#8211; Mise en \u0153uvre de la m\u00e9thode des multiples \u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b050, quatri\u00e8me trimestre 2025\u202f:\u00a0<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2026\/09\/2025_T4_Lettre-trimestrielle-A3E.pdf\">\u00ab\u202fBesoin en fonds de roulement (BFR) et dettes op\u00e9rationnelles ; enjeux et points \u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b049, troisi\u00e8me trimestre 2025\u202f:\u00a0<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2026\/09\/2025_T3_Lettre_trimestrielle_A3E.pdf\">\u00ab\u202fR\u00e9flexions sur la prise en compte des crit\u00e8res ESG dans la d\u00e9marche d&rsquo;\u00e9valuation \u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b048, deuxi\u00e8me trimestre 2025\u202f:\u00a0<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2026\/09\/2025_T2_Lettre_trimestrielle_A3E.pdf\">\u00ab\u202fR\u00e9flexion sur les sp\u00e9cificit\u00e9s de l&rsquo;\u00e9valuation des PME \u2013 Volet 1 \u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b047, premier trimestre 2025\u202f:\u00a0<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2026\/09\/2025_T1_Lettre_trimestrielle_A3E-.pdf\">\u00ab\u202fR\u00e9flexions sur la valorisation de droits non financiers d\u2019actions de pr\u00e9f\u00e9rence \u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b046, quatri\u00e8me trimestre 2024\u202f:\u00a0<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2026\/09\/2024_T4_Lettre_trimestrielle_A3E.pdf\">\u00ab\u202fEntreprises en difficult\u00e9 : impacts financiers et humains des difficult\u00e9s \u00e9conomiques sur les salari\u00e9s et les strat\u00e9gies d&rsquo;att\u00e9nuation \u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b045, troisi\u00e8me trimestre 2024\u202f:\u00a0<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2026\/09\/2024T3-Lettre-trimestrielle_A3E.pdf\">\u00ab\u202fEntreprises en difficult\u00e9 : La m\u00e9thode APV : entre pr\u00e9cision et complexification lors de l\u2019\u00e9valuation d\u2019une entreprise en difficult\u00e9 \u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b044, deuxi\u00e8me trimestre 2024\u202f:\u00a0<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2026\/09\/2024T2-Lettre-trimestrielle_A3E.pdf\">\u00ab\u202fR\u00e9flexions sur les d\u00e9cotes de taille et autres d\u00e9cotes \u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b043, premier trimestre 2024\u202f:\u00a0<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2026\/09\/2024T1-Lettre-trimestrielle_A3E.pdf\" data-type=\"link\" data-id=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2026\/09\/2024T1-Lettre-trimestrielle_A3E.pdf\">\u00ab PME, comment faire des enjeux ESG d\u2019aujourd\u2019hui une opportunit\u00e9 pour demain ? Quel int\u00e9r\u00eat de r\u00e9aliser un diagnostic flash, notamment pour une \u00e9valuation ?\u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b042, quatri\u00e8me trimestre 2023&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2024\/03\/2023T4-Lettre-trimestrielle_A3E.pdf\">\u00ab&nbsp;R\u00e9flexion sur les performances du capital-investissement fran\u00e7ais &#8211; \u00e9valuation et appr\u00e9ciation \u00e0 partir des donn\u00e9es de France Invest&nbsp;\u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b041, troisi\u00e8me trimestre 2023&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/12\/2023T3-Lettre-trimestrielle_A3.pdf\">\u00ab&nbsp;R\u00e9flexion sur la jurisprudence fiscale en mati\u00e8re d&rsquo;\u00e9valuation de droits sociaux&nbsp;\u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b040, deuxi\u00e8me trimestre 2023&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/12\/2023T2-Lettre-trimestrielle_A3.pdf\">\u00ab&nbsp;Aspects comportementaux dans le cadre du financement en private equity&nbsp;\u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b039, premier trimestre 2023&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/12\/2023T1-Lettre-trimestrielle_A3E.pdf\">\u00ab&nbsp;Gestion et valorisation des secrets d&rsquo;affaires&nbsp;\u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b038, quatri\u00e8me trimestre 2022&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/12\/2022T4-Lettre-trimestrielle_A3E.pdf\">\u00ab&nbsp;R\u00e9flexion sur les liens entre la qualit\u00e9 de la strat\u00e9gie et sa valeur financi\u00e8re&nbsp;\u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b037, deuxi\u00e8me trimestre 2022 :<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/12\/2022T2-Lettre-trimestrielle_A3E.pdf\">\u00ab&nbsp;R\u00e9flexion sur la prise en compte des baux \u00e0 constructions en \u00e9valuation&nbsp;\u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b036, premier trimestre 2022&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/12\/2022T1-Lettre-trimestrielle_A3E.pdf\">\u00ab&nbsp;Comment calculer l&rsquo;endettement financier net ?&nbsp;\u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b035, quatri\u00e8me trimestre 2021&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/12\/2021T4-Lettre-trimestrielle_A3E.pdf\">\u00ab&nbsp;Management package : Peut-on d\u00e9finir une pratique de march\u00e9 en mati\u00e8re de co\u00fbt associ\u00e9 pour le b\u00e9n\u00e9ficiaire ?&nbsp;\u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b034, troisi\u00e8me trimestre 2021&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/12\/2021T3-Lettre-trimestrielle.pdf\">\u00ab&nbsp;R\u00e9flexion sur l&rsquo;\u00e9volution des valorisations&nbsp;\u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b033, deuxi\u00e8me trimestre 2021&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/12\/2021T2-Lettre-trimestrielle-A3E_DEF.pdf\">\u00ab&nbsp;R\u00e9flexion sur l&rsquo;impact des normes IFRS sur les start-up&nbsp;\u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b032, premier trimestre 2021&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/12\/2021T1-Lettre-trimestrielle-A3E.pdf\" data-type=\"link\" data-id=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/12\/2021T1-Lettre-trimestrielle-A3E.pdf\">\u00ab&nbsp;R\u00e9flexion sur l&rsquo;impact d&rsquo;un contexte inflationniste sur les valeurs d&rsquo;entreprise&nbsp;\u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b031, quatri\u00e8me trimestre 2020&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/12\/2020T4-Lettre-trimestrielle-A3E.pdf\">\u00ab&nbsp;Les points d&rsquo;attention sur l&rsquo;\u00e9valuation en p\u00e9riode de crise de la covid-19&nbsp;\u00bb.<\/a><br><\/li>\n\n\n\n<li>Lettre trimestrielle n\u00b030, troisi\u00e8me trimestre 2020&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2019T3-_Lettre_trimestrielle_A3E-3.pdf\">\u00ab&nbsp;Dialogue sur la n\u00e9cessaire modernisation du guide de la DGI \u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b029, deuxi\u00e8me trimestre 2020&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2020T2.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u00ab&nbsp;R\u00e9flexion sur les d\u00e9pr\u00e9ciations d\u2019actions dans les PME&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b028, quatri\u00e8me trimestre 2019&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2019T4-_Lettre_trimestrielle_A3E.pdf\">\u00ab&nbsp;Actifs incorporels et prix de transfert, les principes et cons\u00e9quences&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b027, troisi\u00e8me trimestre 2019&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2019T3-_Lettre_trimestrielle_A3E-3.pdf\">\u00ab&nbsp;R\u00e9flexion sur les taux d\u2019int\u00e9r\u00eats n\u00e9gatifs dans l\u2019\u00e9valuation financi\u00e8re&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b026, deuxi\u00e8me trimestre 2019&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2019T2-_Lettre_trimestrielle_A3E.pdf\">\u00ab&nbsp;R\u00e9flexion sur l\u2019\u00e9valuation des actifs de propri\u00e9t\u00e9 intellectuelle dans les groupes industriels&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b025, premier trimestre 2019&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2019T1-_Lettre_trimestrielle_A3E-2.pdf\">\u00ab&nbsp;R\u00e9flexion sur la fiscalit\u00e9 et son impact sur l\u2019\u00e9valuation financi\u00e8re&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b024, quatri\u00e8me trimestre 2018&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2018T4-_Lettre_trimestrielle_A3E.pdf\">\u00ab&nbsp;R\u00e9flexion sur les \u00e9volutions comptables et macro-\u00e9conomiques qui auront un impact sur les \u00e9valuations financi\u00e8res&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b023, troisi\u00e8me trimestre 2018&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2018T3-_Lettre_trimestrielle_A3E.pdf\">\u00ab&nbsp;R\u00e9flexion sur la phase d\u2019ajustement des march\u00e9s et des valorisations ainsi que sur les pi\u00e8ges \u00e0 \u00e9viter pour le calcul de la valeur terminale lors de la mise en place de la m\u00e9thode de valorisation par les flux&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b022, deuxi\u00e8me trimestre 2018&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2018-T2-_Lettre_trimestrielle_A3E.pdf\">\u00ab&nbsp;R\u00e9flexion sur la cr\u00e9ation de valeur des mod\u00e8les \u00e9conomiques d\u2019uberisation&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b021, quatri\u00e8me trimestre 2017&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2017-T4-_Lettre_trimestrielle_A3E.pdf\">\u00ab&nbsp;R\u00e9flexion sur l\u2019augmentation des valorisation et l\u2019impact des nouvelles normes IFRS&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b020, troisi\u00e8me trimestre 2017&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2017T3-_Lettre_trimestrielle_A3E.pdf\">\u00ab&nbsp;Actualit\u00e9 sur les r\u00e9flexions entre le diagnostic strat\u00e9gique et l\u2019\u00e9valuation&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b019, deuxi\u00e8me trimestre 2017&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2017T2-_Lettre_trimestrielle_A3E.pdf\">\u00ab&nbsp;Point jurisprudentiel sur l\u2019\u00e9valuation des titres non c\u00f4t\u00e9s et focus sur l\u2019\u00e9valuation des jeunes soci\u00e9t\u00e9s&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b018, premier trimestre 2017&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2017T1-_Lettre_trimestrielle_A3E.pdf\">\u00ab&nbsp;Les diff\u00e9rences de valorisation constat\u00e9es selon le profil de l\u2019acqu\u00e9reur&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b017, quatri\u00e8me trimestre 2016&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2016T4_-_Lettre_trimestrielle_A3E.pdf\">\u00ab&nbsp;L\u2019impact des taux bas sur les valeurs&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b016, deuxi\u00e8me trimestre 2016&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2016T2_-_Lettre_trimestrielle_A3E.pdf\">\u00ab&nbsp;Les particularit\u00e9s de l\u2019\u00e9valuation d\u2019une start-up du point de vue d\u2019un acc\u00e9l\u00e9rateur de start-up et d\u2019un \u00e9valuateur&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b015, premier trimestre 2016&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2016T1-Lettre_trimestrielle_A3E-2.pdf\">\u00ab&nbsp;Actualit\u00e9 en termes d\u2019op\u00e9rations de fusions acquisitions et de valorisation, actualit\u00e9 en termes de recherche acad\u00e9mique&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b015, troisi\u00e8me trimestre 2015&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2015T3-Lettre_trimestrielleA3.pdf\">\u00ab&nbsp;Le poids de la strat\u00e9gie dans la d\u00e9cision d\u2019investissement&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b014, premier trimestre 2015&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2015T1-Lettre_trimestrielleA3_DEF.pdf\">\u00ab&nbsp;La dimension strat\u00e9gique dans l\u2019\u00e9valuation&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b013, troisi\u00e8me trimestre 2014&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2014T3-Lettre_trimestrielleA3E_PROV12dec2014.pdf\">\u00ab&nbsp;Revue des bonnes pratiques de la m\u00e9thode de la rente du Goodwill&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b012, premier trimestre 2014&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2014T1-Lettre_trimestrielleA3E_DEF.pdf\">\u00ab&nbsp;Fiscalit\u00e9 et \u00e9valuation financi\u00e8re&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b011, quatri\u00e8me trimestre 2013&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2013T4-Lettre_trimestrielleA3E_DEF.pdf\">\u00ab&nbsp;Actualit\u00e9s et \u00e9volutions 2013 de l\u2019\u00e9valuation&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b010, deuxi\u00e8me trimestre 2013&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2013T2-Lettre_trimestrielle_Evaluation_BrevetprojetDEF.pdf\">\u00ab&nbsp;Evaluation des brevets&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b09, deuxi\u00e8me trimestre 2012&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2012T2-Lettre_trimestrielle_A3E.pdf\">\u00ab&nbsp;Synth\u00e8se de la 8\u00e8me enqu\u00eate prix-valeur r\u00e9alis\u00e9e par A3E et synth\u00e8se de l\u2019\u00e9volution semestrielle de l\u2019indice Argos Mid Market&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b08, quatri\u00e8me trimestre 2011&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2011T4-lettreA3E_GarantiesActifPassif_DEFx-2.pdf\">\u00ab&nbsp;Les garanties d\u2019actifs et de passifs&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b07, deuxi\u00e8me trimestre 2011&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2011T2-LettretrimestrielleA3E-Ecarts_en_evaluation_DEF.pdf\">\u00ab&nbsp;Les \u00e9carts en \u00e9valuation&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b06, premier trimestre 2011&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/Lettretrimestrielle6-marques.pdf\">\u00ab&nbsp;Evaluation des marques&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b05, troisi\u00e8me trimestre 2010&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/2010_T3_-_Lettre_trimestrielle_A3E__DEF.pdf\">\u00ab&nbsp;Evaluation de l\u2019immobilier \/ droit au bail&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b04, premier trimestre 2010&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/Lettre_trimestrielle_A3E_T1_2010DEF.pdf\">\u00ab&nbsp;Evaluation en p\u00e9riode de crise, le point de vue des entreprises&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b03, troisi\u00e8me trimestre 2009&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/Lettre_trimestrielle_A3E_T3_2009_DEF.pdf\">\u00ab&nbsp;Evaluation en p\u00e9riode de crise, le point de vue des financiers&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b02, deuxi\u00e8me trimestre 2009&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/Lettre_trimestrielle_A3E_T2_2009_DEF-2.pdf\">\u00ab&nbsp;Evaluation et m\u00e9thode des DCF&nbsp;\u00bb.<\/a><br><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lettre trimestrielle n\u00b01, premier trimestre 2009&nbsp;:<br><a href=\"https:\/\/a3e-lyon.fr\/wp-content\/uploads\/2023\/07\/Lettre_trimestrielle_A3E_No1_T1_2009.pdf\">\u00ab&nbsp;Evaluation et comparables boursiers&nbsp;\u00bb.<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-21","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/a3e-lyon.fr\/index.php?rest_route=\/wp\/v2\/pages\/21","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/a3e-lyon.fr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/a3e-lyon.fr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/a3e-lyon.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/a3e-lyon.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=21"}],"version-history":[{"count":33,"href":"https:\/\/a3e-lyon.fr\/index.php?rest_route=\/wp\/v2\/pages\/21\/revisions"}],"predecessor-version":[{"id":686,"href":"https:\/\/a3e-lyon.fr\/index.php?rest_route=\/wp\/v2\/pages\/21\/revisions\/686"}],"wp:attachment":[{"href":"https:\/\/a3e-lyon.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}