The DCF (discounted cash flow or discounted cash flow) business valuation is the fundamental method of valuation. The value of a business is based on the cash flows it expects to generate net of its financial indebtedness. This valuation method is based on the premise that the company is worth more by its future than […]

Factoring is a financial technique widely used by companies. It allows a company (member) to transfer, as part of a conventional subrogation, factoring company (factor) trade receivables. In practice, the original invoice clearly indicates subrogation to the buyer. The latter therefore knows that the payment is to be made directly to the factor. The factor […]

Practice the Financial Analysis of Association:- The accounts of the associations have certain peculiarities which must be controlled. They carry out very diverse activities: humanitarian, cultural, cultural, sports, social, political and environmental.  The voluntary sector is particularly dynamic. France has 1.2 million associations representing 60 billion funds managed. The economic activity of the associations represents […]

How to Evaluate Financial Debts? One of the main impacts of IFRS on financial analysis is to show on the balance sheet virtually all financial debt, CT or MLT. The standard distinguishes operational leases and financing (leasing, long-term rentals, etc.). Currently, only finance leases are capitalized in application of the principle of pre-eminence of reality […]

Many users of financial analysis Buyers and sellers evaluate the durability of their suppliers or customers. The company analyzes an acquisition target. The CFO analyzes his company to identify strengths, areas for improvement and propose action plans. It compares the performance of the company with those of other companies in the same sector (determination of […]