{"id":5689,"date":"2016-03-02T13:42:31","date_gmt":"2016-03-02T11:42:31","guid":{"rendered":"http:\/\/www.invest-aura.com\/?page_id=4537"},"modified":"2023-03-29T10:46:12","modified_gmt":"2023-03-29T08:46:12","slug":"immobilisation-evaluation-et-juste-valeur-mesure-ifrs-13","status":"publish","type":"page","link":"https:\/\/www.investaura.co\/wordpress\/boite-a-solutions\/immobilisation-evaluation-et-juste-valeur-mesure-ifrs-13\/","title":{"rendered":"R\u00e9\u00e9valuation des actifs immobilis\u00e9s et d\u00e9termination de la juste valeur (IFRS 13)"},"content":{"rendered":"<p>Investaura a \u00e9t\u00e9 mandat\u00e9 par un groupe t\u00e9l\u00e9com pour effectuer une \u00e9valuation exhaustive des actifs non courants dans les r\u00e9seaux t\u00e9l\u00e9com g\u00e9r\u00e9s par le client dans quatre pays.<!--more--><\/p>\n<p>Le projet a \u00e9t\u00e9 entrepris sur une p\u00e9riode de trois mois et s&#8217;est pench\u00e9 sur $ 1 Milliard d&#8217;actifs fixes dans les cat\u00e9gories suivantes: terrains, b\u00e2timents, pyl\u00f4nes, \u00e9quipements t\u00e9l\u00e9coms, logiciels, spectre radio et licences t\u00e9l\u00e9com.<\/p>\n<p><span class=\"Apple-style-span\" style=\"color: #333333;\">La r\u00e9\u00e9valuation a \u00e9t\u00e9 r\u00e9alis\u00e9e conform\u00e9ment au r\u00e9f\u00e9rentiel IFRS, notamment <strong>IFRS 13<\/strong> (\u00e9valuation de la <strong>juste valeur<\/strong>) , IAS 36 (d\u00e9pr\u00e9ciation), IAS 16 (immobilisations corporelles) et IAS 38 (immobilisations incorporelles).<\/span><\/p>\n<p>Alors que la d\u00e9pr\u00e9ciation des actifs non courants suite \u00e0 des tests de perte de valeur est une pratique courante selon les normes GAAP, refl\u00e9tant le concept de prudence, le r\u00e9f\u00e9rentiel comptable <strong>IFRS permet une r\u00e9\u00e9valuation \u00e0 la hausse comme \u00e0 la baisse<\/strong>, y compris le &#8216;mark-to-market&#8217; des actifs non courants. La base de mesure est soit le mod\u00e8le de co\u00fbt (co\u00fbt historique moins amortissement cumul\u00e9), soit le mod\u00e8le de r\u00e9\u00e9valuation (juste valeur marchande).<\/p>\n<p><a href=\"https:\/\/i0.wp.com\/www.invest-aura.com\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png\"><img data-attachment-id=\"4025\" data-permalink=\"https:\/\/www.investaura.co\/wordpress\/2015\/12\/fixed-asset-valuation-fair-value-measurement\/assets_under_ifrs_2\/\" data-orig-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png?fit=1171%2C663&amp;ssl=1\" data-orig-size=\"1171,663\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;}\" data-image-title=\"Assets_under_IFRS_2\" data-image-description=\"\" data-image-caption=\"&lt;p&gt;Landmark project for a telco in MEA: Fixed Asset Revaluation as per IFRS 13&lt;\/p&gt;\n\" data-medium-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png?fit=300%2C169&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png?fit=720%2C407&amp;ssl=1\" decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-4025 size-full\" src=\"https:\/\/i0.wp.com\/www.invest-aura.com\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png?resize=720%2C408\" alt=\"Assets_under_IFRS_2\" width=\"720\" height=\"408\" srcset=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png?w=1171&amp;ssl=1 1171w, https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png?resize=1024%2C579&amp;ssl=1 1024w\" sizes=\"(max-width: 720px) 100vw, 720px\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p>Nous avons effectu\u00e9 les proc\u00e9dures convenues, telles que pr\u00e9sent\u00e9es plus loin dans le Livre Blanc, dans le but de:<\/p>\n<ul>\n<li>assurer la mise en \u0153uvre coh\u00e9rente de l&#8217;\u00e9valuation de la juste valeur des actifs non courants dans les op\u00e9rations du client;<\/li>\n<li>mettre \u00e0 jour les \u00e9valuations de cat\u00e9gories sp\u00e9cifiques d&#8217;actifs non courants, comme indiqu\u00e9 ci-dessous;<\/li>\n<li>assurer le respect du r\u00e9f\u00e9rentiel comptable IFRS.<\/li>\n<\/ul>\n<p>Les cat\u00e9gories d&#8217;actifs non courants dans le cadre de cette mission \u00e9taient les suivantes:<\/p>\n<ol>\n<li>Immobilier: terrain et b\u00e2timent<\/li>\n<li>Pyl\u00f4nes: a) \u00e0 leur valeur de construction et b) en tant que \u00abportefeuille\u00bb et centre de profit (TowerCo business)<\/li>\n<li>Equipements du r\u00e9seau (\u00e9quipements actifs, \u00e9quipements passifs)<\/li>\n<li>Licences des logiciels (BSS, OSS)<\/li>\n<li>Licences d&#8217;exploitation t\u00e9l\u00e9com, et de spectre radio<\/li>\n<\/ol>\n<p>Parmi ces cat\u00e9gories, (1) a \u00e9t\u00e9 couvert par CNC Property valuation services, un sp\u00e9cialiste de l&#8217;immobilier et partenaire de Investaura; (2), (3), (4) et (5) ont \u00e9t\u00e9 r\u00e9alis\u00e9s par Investaura.<\/p>\n<hr \/>\n<p><strong><em>\u00c0 propos des consultants Investaura pour ce projet<br \/>\n<\/em><\/strong><\/p>\n<p><strong><img data-attachment-id=\"4040\" data-permalink=\"https:\/\/www.investaura.co\/wordpress\/2015\/12\/fixed-asset-valuation-fair-value-measurement\/pierreforwp\/\" data-orig-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/PierreForWP.png?fit=99%2C131&amp;ssl=1\" data-orig-size=\"99,131\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;}\" data-image-title=\"PierreForWP\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/PierreForWP.png?fit=99%2C131&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/PierreForWP.png?fit=99%2C131&amp;ssl=1\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-4040 size-full alignright\" src=\"https:\/\/i0.wp.com\/www.invest-aura.com\/wordpress\/wp-content\/uploads\/PierreForWP.png?resize=99%2C131\" alt=\"PierreForWP\" width=\"99\" height=\"131\" data-recalc-dims=\"1\" \/>Pierre Lurin <\/strong>est associ\u00e9 fondateur chez Investaura Management Consultants. Il a 20 ans d&#8217;exp\u00e9rience dans l&#8217;industrie des TIC, ayant travaill\u00e9 chez Analysys Mason, Siemens et Nokia avant de fonder Investaura en 2008. Pierre se concentre sur les questions li\u00e9es \u00e0 la finance, en particulier dans le domaine du Corporate Finance, des M&amp;A, ainsi que le pilotage de la performance financi\u00e8re. Il peut \u00eatre contact\u00e9 directement \u00e0 pierre.lurin@investaura.de.<\/p>\n<p><img data-attachment-id=\"4042\" data-permalink=\"https:\/\/www.investaura.co\/wordpress\/2015\/12\/fixed-asset-valuation-fair-value-measurement\/thomforwp\/\" data-orig-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/ThomForWP.png?fit=95%2C125&amp;ssl=1\" data-orig-size=\"95,125\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;}\" data-image-title=\"ThomForWP\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/ThomForWP.png?fit=95%2C125&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/ThomForWP.png?fit=95%2C125&amp;ssl=1\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-4042 size-full alignright\" src=\"https:\/\/i0.wp.com\/www.invest-aura.com\/wordpress\/wp-content\/uploads\/ThomForWP.png?resize=95%2C125\" alt=\"ThomForWP\" width=\"95\" height=\"125\" data-recalc-dims=\"1\" \/><\/p>\n<p><strong>Thomas Frisanco<\/strong> est associ\u00e9 chez Investaura. Il apporte 20 ans d&#8217;exp\u00e9rience dans le monde des t\u00e9l\u00e9coms, ayant travaill\u00e9 aussi bien pour des fournisseurs (Alcatel, Siemens, NSN) qu&#8217;en cabinet de conseil (Detecon International). Il se concentre sur les march\u00e9s du Moyen-Orient et de l&#8217;Asie: M&amp;A, restructuration, l&#8217;am\u00e9lioration de la performance et revenue-assurance. Il peut \u00eatre contact\u00e9 \u00e0 thomas.frisanco@investele.com.<\/p>\n<p><strong><img data-attachment-id=\"4043\" data-permalink=\"https:\/\/www.investaura.co\/wordpress\/2015\/12\/fixed-asset-valuation-fair-value-measurement\/stefanforwp\/\" data-orig-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/StefanForWP.png?fit=95%2C127&amp;ssl=1\" data-orig-size=\"95,127\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;}\" data-image-title=\"StefanForWP\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/StefanForWP.png?fit=95%2C127&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/StefanForWP.png?fit=95%2C127&amp;ssl=1\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-4043 size-full alignright\" src=\"https:\/\/i0.wp.com\/www.invest-aura.com\/wordpress\/wp-content\/uploads\/StefanForWP.png?resize=95%2C127\" alt=\"StefanForWP\" width=\"95\" height=\"127\" data-recalc-dims=\"1\" \/>Stefan Stanislawski <\/strong>est associ\u00e9 chez Investaura. Stefan a \u00e9t\u00e9 la troisi\u00e8me personne \u00e0 rejoindre le cabinet Analysys et a jou\u00e9 un r\u00f4le majeur dans sa croissance, passant d&#8217;une start-up \u00e0 une soci\u00e9t\u00e9 de conseil mondialement reconnue. Stefan a travaill\u00e9 sur des projets d&#8217;avant-garde, par exemple pour cr\u00e9er l&#8217;op\u00e9rateur FTTH au d\u00e9bit le plus \u00e9lev\u00e9 du monde, ainsi que la planification d&#8217;un d\u00e9ploiement de 20 000 armoires FTTH. Il est connu pour son int\u00e9grit\u00e9 et sa clart\u00e9 de r\u00e9flexion sur les probl\u00e8mes les plus complexes. Il peut \u00eatre joint \u00e0 stefan@venturateam.com.<\/p>\n<hr \/>\n<p>Pour plus d&#8217;informations sur nos services de valorisation d&#8217;entreprise, d&#8217;\u00e9valuation des immobilisations et de mesure de la juste valeur, veuillez <a href=\"http:\/\/www.investaura.co\/contact\/\">nous contacter<\/a>.<\/p>\n<p>[download id=&#8221;5321&#8243;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Investaura a \u00e9t\u00e9 mandat\u00e9 par un groupe t\u00e9l\u00e9com pour effectuer une \u00e9valuation exhaustive des actifs non courants dans les r\u00e9seaux t\u00e9l\u00e9com g\u00e9r\u00e9s par le client dans quatre pays.<\/p>\n","protected":false},"author":1,"featured_media":5493,"parent":5683,"menu_order":12,"comment_status":"closed","ping_status":"closed","template":"","meta":{"jetpack_post_was_ever_published":false},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9\u00e9valuation 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