{"id":104,"date":"2026-07-09T11:30:57","date_gmt":"2026-07-09T09:30:57","guid":{"rendered":"https:\/\/www.expercia.fr\/formation\/?page_id=104"},"modified":"2026-08-28T18:11:37","modified_gmt":"2026-08-28T16:11:37","slug":"evaluation-dentreprise-tests-de-depreciation-ias-36","status":"publish","type":"page","link":"https:\/\/www.expercia.fr\/formation\/evaluation-dentreprise-tests-de-depreciation-ias-36\/","title":{"rendered":"\u00c9valuation d&rsquo;entreprise et test de d\u00e9pr\u00e9ciation IAS 36"},"content":{"rendered":"[vc_row type=\u00a0\u00bbfull_width_background\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bb60px\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb bg_color=\u00a0\u00bb#071C43&Prime; scene_position=\u00a0\u00bbcenter\u00a0\u00bb top_padding=\u00a0\u00bb60&Prime; bottom_padding=\u00a0\u00bb30&Prime; text_color=\u00a0\u00bblight\u00a0\u00bb text_align=\u00a0\u00bbcenter\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb row_position_desktop=\u00a0\u00bbdefault\u00a0\u00bb row_position_tablet=\u00a0\u00bbinherit\u00a0\u00bb row_position_phone=\u00a0\u00bbinherit\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb gradient_type=\u00a0\u00bbdefault\u00a0\u00bb shape_type=\u00a0\u00bb\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb flex_gap_desktop=\u00a0\u00bb10px\u00a0\u00bb column_element_direction_desktop=\u00a0\u00bbdefault\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb desktop_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text css=\u00a0\u00bb\u00a0\u00bb text_direction=\u00a0\u00bbdefault\u00a0\u00bb]\n<p style=\"text-align: center;\"><span style=\"color: #ff6600;\"><strong>FORMATIONS \u00b7 FINANCE &amp; VALORISATION D&rsquo;ENTREPRISES\u00a0<\/strong><\/span><\/p>\n[\/vc_column_text][nectar_highlighted_text highlight_color=\u00a0\u00bb#F26B21&Prime; style=\u00a0\u00bbnone\u00a0\u00bb text_direction=\u00a0\u00bbdefault\u00a0\u00bb custom_font_size=\u00a0\u00bb3em\u00a0\u00bb]\n<h1 style=\"text-align: center;\">\u00c9valuation d&rsquo;entreprise et tests de D\u00e9pr\u00e9ciation IAS 36<\/h1>\n[\/nectar_highlighted_text][vc_column_text css=\u00a0\u00bb\u00a0\u00bb text_direction=\u00a0\u00bbdefault\u00a0\u00bb]\n<p style=\"text-align: center;\">Ma\u00eetriser la mise en \u0153uvre des tests de d\u00e9pr\u00e9ciation selon IAS 36, en construisant une d\u00e9marche rigoureuse, document\u00e9e et adapt\u00e9e aux actifs concern\u00e9s.<\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbfull_width_background\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bb60px\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb bg_color=\u00a0\u00bb#071C43&Prime; scene_position=\u00a0\u00bbcenter\u00a0\u00bb bottom_padding=\u00a0\u00bb60&Prime; 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background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb2\/3&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text css=\u00a0\u00bb\u00a0\u00bb text_direction=\u00a0\u00bbdefault\u00a0\u00bb]\n<h2>Objectifs p\u00e9dagogiques<\/h2>\n<p class=\"isSelectedEnd\"><span style=\"color: #808080;\">L\u2019objectif principal de cette formation est de former les experts \u00e0 la mise en \u0153uvre des tests de d\u00e9pr\u00e9ciation pr\u00e9vus par la norme IAS 36, en d\u00e9veloppant une m\u00e9thodologie structur\u00e9e et conforme aux exigences normatives.<\/span><\/p>\n<p class=\"isSelectedEnd\"><span style=\"color: #808080;\">Les tests de d\u00e9pr\u00e9ciation constituent un exercice sensible, \u00e0 la fronti\u00e8re entre \u00e9valuation financi\u00e8re, comptabilit\u00e9 et documentation des hypoth\u00e8ses.\u00a0<\/span><\/p>\n<p><span style=\"color: #808080;\">La formation vise \u00e0 :<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Ma\u00eetriser les principes fondamentaux et le champ d\u2019application de la norme IAS 36<\/span> ;<\/li>\n<li><span style=\"font-weight: 400;\">Identifier les indices de d\u00e9pr\u00e9ciation internes et externes et d\u00e9terminer les Unit\u00e9s G\u00e9n\u00e9ratrices de Tr\u00e9sorerie (UGT)<\/span> ;<\/li>\n<li><span style=\"font-weight: 400;\">Calculer la Valeur Recouvrable selon les deux approches : Juste Valeur diminu\u00e9e des co\u00fbts de cession et Valeur d\u2019Utilit\u00e9<\/span> ;<\/li>\n<li><span style=\"font-weight: 400;\">Mod\u00e9liser les flux de tr\u00e9sorerie pr\u00e9visionnels et choisir un taux d\u2019actualisation appropri\u00e9 <\/span>;<\/li>\n<li><span style=\"font-weight: 400;\">Comptabiliser, pr\u00e9senter et documenter les pertes de valeur et reprises conform\u00e9ment \u00e0 IAS 36.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #808080;\"><em><i><span style=\"font-weight: 400;\">Un focus particulier est mis sur les tests de d\u00e9pr\u00e9ciation du goodwill et des actifs incorporels \u00e0 dur\u00e9e de vie ind\u00e9finie. La formation s\u2019appuie sur des \u00e9tudes de cas pratiques.<\/span><\/i><\/em><\/span>[\/vc_column_text][\/vc_column][vc_column column_padding=\u00a0\u00bbpadding-3-percent\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_direction_desktop=\u00a0\u00bbdefault\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb desktop_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#F7F3EC\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bb10px\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/3&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb column_padding_type=\u00a0\u00bbdefault\u00a0\u00bb content_layout=\u00a0\u00bbdefault\u00a0\u00bb gradient_type=\u00a0\u00bbdefault\u00a0\u00bb]<div class=\"iwithtext\"><div class=\"iwt-icon\"> <img decoding=\"async\" src=\"https:\/\/www.expercia.fr\/formation\/wp-content\/uploads\/sites\/2\/2026\/07\/formateur-portrait-marine.svg\" alt=\"\" \/> <\/div><div class=\"iwt-text\"> \n<h3><span style=\"color: #ff6600;\">FORMATEUR\u00a0<\/span><\/h3>\n<h2>Pierre Rigal<\/h2>\n<p>Master 2 IHEDREA \u00b7 Expert immobilier \u00b7 Pr\u00e9sident d&rsquo;Expercia \u00b7 Expert judiciaire<\/p>\n<p><em>Plus de 6000 \u00e9valuations r\u00e9alis\u00e9es sur des dossiers complexes et atypiques.<\/em> <\/div><div class=\"clear\"><\/div><\/div>[\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbfull_width_background\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bb60px\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb bg_color=\u00a0\u00bb#F7F3EC\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb top_padding=\u00a0\u00bb30&Prime; 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background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/2&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text css=\u00a0\u00bb\u00a0\u00bb text_direction=\u00a0\u00bbdefault\u00a0\u00bb]\n<h2>Comp\u00e9tences acquises durant le cursus<\/h2>\n[\/vc_column_text]<div class=\"nectar-fancy-ul\" data-list-icon=\"icon-salient-thin-line\" data-animation=\"false\" data-animation-delay=\"0\" data-color=\"accent-color\" data-spacing=\"default\" data-alignment=\"left\"> \n<ul>\n<li><span style=\"font-weight: 400;\">Appliquer le cadre normatif IAS 36 et identifier les situations d\u00e9clenchant un test de d\u00e9pr\u00e9ciation.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">D\u00e9finir et all\u00f4quer les actifs aux Unit\u00e9s G\u00e9n\u00e9ratrices de Tr\u00e9sorerie (UGT) de mani\u00e8re coh\u00e9rente.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Calculer la Valeur Recouvrable par les deux m\u00e9thodes et justifier le choix retenu.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Construire un mod\u00e8le de flux de tr\u00e9sorerie pr\u00e9visionnel et d\u00e9terminer un taux d\u2019actualisation (WACC \/ CMPC) pertinent.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Comptabiliser les pertes de valeur, \u00e9tablir les informations \u00e0 fournir en annexe et g\u00e9rer les reprises.<\/span><\/li>\n<\/ul>\n <\/div>[vc_column_text css=\u00a0\u00bb\u00a0\u00bb text_direction=\u00a0\u00bbdefault\u00a0\u00bb]<strong>Public cible<\/strong><\/p>\n<p>Experts et professionnels souhaitant approfondir <span style=\"font-weight: 400;\">leurs connaissances en mati\u00e8re d&rsquo;\u00e9valuation d&rsquo;entreprises, de fonds de commerce et de tests de d\u00e9pr\u00e9ciation<\/span>. Formation ouverte \u00e0 tous les profils, sans distinction de m\u00e9tier.[\/vc_column_text][vc_column_text css=\u00a0\u00bb\u00a0\u00bb text_direction=\u00a0\u00bbdefault\u00a0\u00bb]<strong>Pr\u00e9requis<\/strong><\/p>\n<p>Disposer de notions de base en analyse financi\u00e8re, comptabilit\u00e9 ou \u00e9valuation d\u2019entreprise. Une premi\u00e8re connaissance des normes IFRS est recommand\u00e9e.[\/vc_column_text][\/vc_column][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb flex_gap_desktop=\u00a0\u00bb10px\u00a0\u00bb column_element_direction_desktop=\u00a0\u00bbdefault\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb desktop_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; 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