Books

Evaluation financière et normes IFRS

Evaluation financière et normes IFRS

O. RAMOND, L. PAUGAM, J.-F. CASTA, L. BATSCH

Economica

2012



Depuis leur entrée en vigueur, en 2005, les normes internationales IAS/IFRS ont bouleversé le monde de l'information financière en Europe. Dépassant le champ de l'information comptable, elles ont généralisé le recours aux méthodes actuarielles et financières dans le cadre de la préparation des états financiers des sociétés cotées. Procédant d'une normalisation fondée sur des principes, ce référentiel n'est pas accompagné d'un canevas d'utilisation de ces modèles. Au regard de pratiques professionnelles encore hétérogènes et d'une insuffisance des positions doctrinales, cet ouvrage se propose de présenter et de discuter les méthodes d'évaluation pertinentes dans le cadre préparatoire au reporting financier en normes IFRS. Sa vocation est de permettre aux différents acteurs de l'information financière (auditeurs, responsables comptables et financiers, analystes financiers) ainsi qu'aux étudiants (en masters d'économie et de gestion, écoles de commerce, écoles d'ingénieurs) d'appréhender les enjeux de l'évaluation des actifs et des passifs dans le contexte du reporting financier en normes internationales

The New Silk Road: China Meets Europe in the Baltic Sea Region – A Business Perspective

The New Silk Road: China Meets Europe in the Baltic Sea Region – A Business Perspective

J.-P. LARCON

World Scientific Publishing Company

2017



The "Belt and Road" initiative announced by Chinese President Xi Jinping in 2013 aims at reviving the ancient trade routes connecting China to Europe and Africa: the "21st Century Maritime Silk Road" and the inland "Silk Road Economic Belt". Both maritime and land routes of the New Silk Road meet Europe in the Baltics — a region accounting for some 150 million inhabitants representing 30% of the total EU population. The maritime route enters Europe through the Mediterranean Sea before reaching the largest European seaports of the North Sea and the Baltic Sea up to Saint Petersburg in Russia. The land route starting from West China crosses Central Asia, Russia and Belarus before reaching the shores of the Baltic Sea.This book focuses on the business and economic dimensions of China's initiative: Chinese government objective and policies, the strategies of Chinese and foreign firms along the Silk Road, trade and investment between China and Nordic-Baltic countries, the Eurasia Land Bridge corridors and logistics, the impact of the New Silk Road on the economies of Central Asia, new institutions financing the "Belt and Road", cross-cultural challenges and Sino-foreign joint ventures along the New Silk Road. The direct impact of China's initiative on economic sectors such as logistics services; the shipping, port management and maritime industry; construction and high-speed train; energy and engineering; and e-commerce, information technology and tourism will be assessed.Readers will be provided with an in-depth analysis of the opportunities and challenges for companies and regions along the New Silk Road as well as 17 short case studies focusing on China-led projects currently developed along the "Belt and Road" and 15 maps of the New Silk Road, the Baltic Sea Region and Central Asia to help in understanding China's vision and strategic moves

Au-delà de la mondialisation

C. CAUVIN

Edition L'harmattan

2016



Brand Valuation

Brand Valuation

L. PAUGAM, P. ANDRÉ, H. PHILIPPE, R. HARFOUCHE

Routledge

2016



In the new economy where value drivers are shifting from tangible to intangibles resources, brands are the most familiar asset. They are well known by consumers, perceived as a critical component of enterprise value and often motivate large mergers and acquisitions. Yet, brands are a complex intangible asset, and their valuation is a difficult task requiring a variety of expertise: legal, economic, financial, sector-specific and marketing.Using rigorous methodologies, an analysis of the world of the new economy and an inquiry into the limits of modern valuation technics, this book offers empirical and theoretical background to the key issue of brand valuation. It provides answers to the many questions that arise when attempting to value a brand: How to understand the origin of brand value? How to assess its value objectively? Why valuations of some brands by consulting firms differ so widely? How to understand that some brands are valued millions of euros when the companies that own them are losing money?Brand Valuation explains the economics and finance factors explaining the value and volatility of brands and presents the most commonly used methodologies to value brands such as the cost methods, the excess earnings approach, the relief-from-royalty method or the excess revenue approach. The methodologies covered are illustrated with numerous examples allowing the reader to grasp the advantages and limits of each valuation techniques. The book presents the relevant context of brand valuation including the applicable existing accounting and valuation standards and also discusses the models developed by consulting firms

Contrats publics et finance d'entreprise : Indemnités contractuelles, financement externe, risque contentieux

L. RAPP, J. MOIROUX

Lexis Nexis

2016



Digital, emploi et compétences - Terres nouvelles, droit devant !

G. KARSENTI, A. ROUMILHAC

Eyrolles

2016




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