{"id":5595,"date":"2021-07-28T14:36:40","date_gmt":"2021-07-28T14:36:40","guid":{"rendered":"https:\/\/www.trex.be\/consultancy\/purchase-price-allocation-ppa\/"},"modified":"2022-06-09T14:18:01","modified_gmt":"2022-06-09T14:18:01","slug":"allocation-du-prix-dachat","status":"publish","type":"page","link":"https:\/\/www.trex.be\/fr\/consultancy\/allocation-du-prix-dachat\/","title":{"rendered":"Allocation du prix d&rsquo;achat (APA)"},"content":{"rendered":"<div class=\"wpb-content-wrapper\">[vc_row][vc_column][vc_custom_heading text=\u00a0\u00bbAnalyse des composantes du prix de revient\u00a0\u00bb font_container=\u00a0\u00bbtag:h2|font_size:40|text_align:left\u00a0\u00bb use_theme_fonts=\u00a0\u00bbyes\u00a0\u00bb][vc_column_text font_size=\u00a0\u00bb20&Prime;]L&rsquo;affectation du prix d&rsquo;achat pr\u00e9cise comment une entreprise traite le prix d&rsquo;achat d&rsquo;une acquisition dans ses comptes annuels.<\/p>\n<p>Apr\u00e8s l&rsquo;acquisition d&rsquo;une soci\u00e9t\u00e9, il est souhaitable, aux fins d\u00e9tablissement des rapports annuels, ainsi qu&rsquo;en vertu des normes internationales d&rsquo;information financi\u00e8re (IFRS-3), que le prix pay\u00e9 soit affect\u00e9 aux actifs acquis.[\/vc_column_text]<div class=\"vcex-module vcex-divider vcex-divider-solid vcex-divider-center wpex-mx-auto wpex-max-w-100 wpex-block wpex-h-0 wpex-border-b wpex-border-solid wpex-border-main\" style=\"width:100%;margin-block:20px;border-bottom-width:1px;border-color:#f4f4f4;\"><\/div>[\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1603351948953{padding-top: 10px !important;}\u00a0\u00bb][vc_column]<style>.vcex-heading.vcex_69fcd47b77a56{font-size:40px;font-weight:700;}.vcex-heading.vcex_69fcd47b77a56 .vcex-heading-icon{color:#0093d0;}<\/style><h2 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl vcex_69fcd47b77a56\"><span class=\"vcex-heading-inner wpex-inline-block\"><span class=\"vcex-heading-icon vcex-heading-icon-left vcex-icon-wrap wpex-mr-15\"><span aria-hidden=\"true\" class=\"far fa-question-circle\"><\/span><\/span>Pourquoi?<\/span><\/h2>[vc_column_text]\n<h3>A quoi pouvez-vous vous attendre<\/h3>\n<p>Dans un APA, les actifs sont \u00e9valu\u00e9s \u00e0 leur juste valeur ou \u00e0 leur valeur marchande avec une poursuite des activit\u00e9s commerciales au m\u00eame endroit. Nos experts savent \u00e9galement comment traiter les situations d\u00e9viantes <a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-5-non-current-assets-held-for-sale-and-discontinued-operations\/\" target=\"_blank\" rel=\"noopener\">(IFRS 5,\u2026)<\/a>.<\/p>\n<p>Le rapport \u00e9num\u00e8re les cash generating units et fournit un aper\u00e7u transparent de la juste valeur des terrains, des biens immobiliers, machines, installations et \u00e9quipements. Notre base de d\u00e9part est pour autant que possible, bas\u00e9e sur des preuves ( evidence based ).[\/vc_column_text]<div class=\"vcex-module vcex-divider vcex-divider-solid vcex-divider-center wpex-mx-auto wpex-max-w-100 wpex-block wpex-h-0 wpex-border-b wpex-border-solid wpex-border-main\" style=\"width:100%;margin-block:20px;border-bottom-width:1px;border-color:#f4f4f4;\"><\/div>[\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1603351956029{padding-top: 10px !important;}\u00a0\u00bb][vc_column]<style>.vcex-heading.vcex_69fcd47b78459{font-size:40px;font-weight:700;}.vcex-heading.vcex_69fcd47b78459 .vcex-heading-icon{color:#0093d0;}<\/style><h2 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl vcex_69fcd47b78459\"><span class=\"vcex-heading-inner wpex-inline-block\"><span class=\"vcex-heading-icon vcex-heading-icon-left vcex-icon-wrap wpex-mr-15\"><span aria-hidden=\"true\" class=\"far fa-check-square\"><\/span><\/span>Avantages<\/span><\/h2>[vc_column_text]\n<h3>International<\/h3>\n<p>Troostwijk-Roux Expertises est une organisation ind\u00e9pendante qui fonctionne de mani\u00e8re totalement autonome. Cela signifie que nous examinons vos int\u00e9r\u00eats d&rsquo;un point de vue impartial. Nos experts ont l&rsquo;habitude de travailler dans le monde entier et d&rsquo;agir de mani\u00e8re confidentielle et consultative. En outre, Troostwijk-Roux Expertises fournit des services personnalis\u00e9s et r\u00e9fl\u00e9chit au-del\u00e0 des solutions les plus \u00e9videntes.<\/p>\n<h3><strong>Multidisciplinaire<\/strong><\/h3>\n<p>Notre niveau de qualit\u00e9 nous permet d\u2019effectuer des \u00e9valuations en interne dans les pour les b\u00e2timents, \u00a0machines et \u00e9quipements. Pour ces disciplines, Troostwijk-Roux Expertises dispose d&rsquo;experts certifi\u00e9s (RICS). Une \u00e9valuation d&rsquo;entreprise avec r\u00e9partition des \u00e9l\u00e9ments d&rsquo;actif immobiliers fait \u00e9galement partie de notre gamme unique de services.<\/p>\n<h3><strong>Sparring partner<\/strong><\/h3>\n<p>Nous pouvons \u00e9valuer l\u2019Allocation du prix d\u2019Achat ou agir comme un sparring partner critique.[\/vc_column_text]<div class=\"vcex-module vcex-divider vcex-divider-solid vcex-divider-center wpex-mx-auto wpex-max-w-100 wpex-block wpex-h-0 wpex-border-b wpex-border-solid wpex-border-main\" style=\"width:100%;margin-block:20px;border-bottom-width:1px;border-color:#f4f4f4;\"><\/div>[\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1603351956029{padding-top: 10px !important;}\u00a0\u00bb][vc_column]<style>.vcex-heading.vcex_69fcd47b78c80{font-size:40px;font-weight:700;}.vcex-heading.vcex_69fcd47b78c80 .vcex-heading-icon{color:#0093d0;}<\/style><h2 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl vcex_69fcd47b78c80\"><span class=\"vcex-heading-inner wpex-inline-block\"><span class=\"vcex-heading-icon vcex-heading-icon-left vcex-icon-wrap wpex-mr-15\"><span aria-hidden=\"true\" class=\"far fa-compass\"><\/span><\/span>Notre approche<\/span><\/h2>[vc_column_text]\n<h3>Mise en \u0153uvre<\/h3>\n<p>Une fois que l&rsquo;objectif et la forme du rapport d&rsquo;une mission ont \u00e9t\u00e9 convenus, la p\u00e9riode d&rsquo;ex\u00e9cution est fix\u00e9e. Pour toutes les questions, notre client peut compter sur un coordinateur central entre toutes les parties concern\u00e9es. Avec un seul point de contact, nous vous d\u00e9chargeons de toutes vos questions.<\/p>\n<h3>Tous les secteurs<\/h3>\n<p>Nous sommes actifs dans tous <a href=\"https:\/\/www.trex.be\/referenties\/\" rel=\"noopener\">les secteurs<\/a> d\u2019activit\u00e9 : IndustriE, PME, multinationales et institutions de sant\u00e9.[\/vc_column_text]<div class=\"vcex-module vcex-divider vcex-divider-solid vcex-divider-center wpex-mx-auto wpex-max-w-100 wpex-block wpex-h-0 wpex-border-b wpex-border-solid wpex-border-main\" style=\"width:100%;margin-block:20px;border-color:#f4f4f4;\"><\/div>[\/vc_column][\/vc_row]\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_custom_heading text=\u00a0\u00bbAnalyse des composantes du prix de revient\u00a0\u00bb font_container=\u00a0\u00bbtag:h2|font_size:40|text_align:left\u00a0\u00bb use_theme_fonts=\u00a0\u00bbyes\u00a0\u00bb][vc_column_text font_size=\u00a0\u00bb20&Prime;]L&rsquo;affectation du prix d&rsquo;achat pr\u00e9cise comment une entreprise traite le prix d&rsquo;achat d&rsquo;une acquisition dans ses comptes annuels. Apr\u00e8s l&rsquo;acquisition d&rsquo;une soci\u00e9t\u00e9, il est souhaitable, aux fins d\u00e9tablissement des rapports annuels, ainsi qu&rsquo;en vertu des normes internationales d&rsquo;information financi\u00e8re (IFRS-3), que le prix pay\u00e9 soit&hellip;<\/p>\n","protected":false},"author":2,"featured_media":4620,"parent":4822,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/right-sidebar.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-5595","page","type-page","status-publish","has-post-thumbnail","hentry","entry","has-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Allocation du prix d&#039;achat (APA) | Troostwijk Roux Expertises<\/title>\n<meta name=\"description\" content=\"L&#039;allocation du prix d&#039;achat (APA) donne un sens \u00e0 la mani\u00e8re dont le prix d&#039;achat d&#039;une acquisition 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