{"id":65,"date":"2023-04-26T09:54:38","date_gmt":"2023-04-26T09:54:38","guid":{"rendered":"https:\/\/a3e.informis.fr\/?page_id=65"},"modified":"2023-04-28T06:30:34","modified_gmt":"2023-04-28T06:30:34","slug":"les-expertises-des-membres","status":"publish","type":"page","link":"https:\/\/a3e-lyon.fr\/?page_id=65","title":{"rendered":"Les expertises des membres"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><em>Contextes d\u2019\u00e9valuation&nbsp;:<\/em><\/strong><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les membres de l\u2019association r\u00e9alisent des missions d\u2019\u00e9valuation dans des contextes tr\u00e8s diff\u00e9rents&nbsp;:<br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>expertise ind\u00e9pendante \u2013 AMF dans le cadre d\u2019offres publiques,<\/li>\n\n\n\n<li>expertise ind\u00e9pendante (cession de participations, et\/ou d\u2019actifs entre des fonds d\u2019investissement, entre des soci\u00e9t\u00e9s d\u2019un groupe,&#8230;),<\/li>\n\n\n\n<li>\u00e9valuations dans le cadre de stock-options ou bons de souscription d\u2019actions,<\/li>\n\n\n\n<li>\u00e9valuation d\u2019actifs identifiables (marques,&#8230;),<\/li>\n\n\n\n<li>transmission d\u2019entreprises,<\/li>\n\n\n\n<li>succession,<\/li>\n\n\n\n<li>expertise judiciaire,<\/li>\n\n\n\n<li>affectation du prix d\u2019acquisition en consolidation dans le cadre de l\u2019acquisition par un groupe (normes IFRS, fran\u00e7aises) \u2013 \u00ab\u00a0purchase price allocation\u00a0\u00bb,<\/li>\n\n\n\n<li>tests de d\u00e9pr\u00e9ciation (\u00ab\u00a0impairment tests\u00a0\u00bb) dans le cadre de la mise en \u0153uvre des normes comptables (IFRS, normes fran\u00e7aises,&#8230;),<\/li>\n\n\n\n<li>contexte fiscal (ISF,&#8230;),<\/li>\n\n\n\n<li>fusions et op\u00e9rations assimil\u00e9es (scissions, apports partiels d\u2019actifs,&#8230;).<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Types d\u2019actifs \u00e9valu\u00e9s&nbsp;:<\/em><\/strong><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les membres de l\u2019association sont amen\u00e9s \u00e0 \u00e9valuer des types d\u2019actifs tr\u00e8s diff\u00e9rents&nbsp;:<br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>titres,<\/li>\n\n\n\n<li>marques,<\/li>\n\n\n\n<li>brevets,<\/li>\n\n\n\n<li>droit au bail,<\/li>\n\n\n\n<li>immobilier,<\/li>\n\n\n\n<li>fonds de commerce,<\/li>\n\n\n\n<li>litiges.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Contextes d\u2019\u00e9valuation&nbsp;: Les membres de l\u2019association r\u00e9alisent des missions d\u2019\u00e9valuation dans des contextes tr\u00e8s diff\u00e9rents&nbsp;: Types d\u2019actifs \u00e9valu\u00e9s&nbsp;: Les membres de l\u2019association sont amen\u00e9s \u00e0 \u00e9valuer des types d\u2019actifs tr\u00e8s diff\u00e9rents&nbsp;:<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-65","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/a3e-lyon.fr\/index.php?rest_route=\/wp\/v2\/pages\/65","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=65"}],"version-history":[{"count":3,"href":"https:\/\/a3e-lyon.fr\/index.php?rest_route=\/wp\/v2\/pages\/65\/revisions"}],"predecessor-version":[{"id":105,"href":"https:\/\/a3e-lyon.fr\/index.php?rest_route=\/wp\/v2\/pages\/65\/revisions\/105"}],"wp:attachment":[{"href":"https:\/\/a3e-lyon.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=65"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}