{"id":21488,"date":"2005-08-17T22:00:00","date_gmt":"2005-08-17T20:00:00","guid":{"rendered":"https:\/\/www.accuracy.com\/2005\/08\/17\/financial-valuation-do-we-still-need-wacc\/"},"modified":"2024-01-30T17:32:38","modified_gmt":"2024-01-30T16:32:38","slug":"evaluation-financiere-avons-nous-encore-besoin-du-wacc","status":"publish","type":"post","link":"https:\/\/www.accuracy.com\/fr\/financial-valuation-do-we-still-need-wacc\/","title":{"rendered":"\u00c9valuation financi\u00e8re : avons-nous encore besoin du WACC ?"},"content":{"rendered":"<p>Avec les nouvelles normes comptables IAS-IFRS, l'\u00e9valuation financi\u00e8re et plus particuli\u00e8rement la m\u00e9thode DCF (Discounted Cash Flows) ont pris une importance capitale dans le processus d'\u00e9laboration des comptes consolid\u00e9s. Cette perspective est quelque peu pr\u00e9occupante compte tenu de l'absence de consensus sur la d\u00e9termination du taux d'actualisation, param\u00e8tre cl\u00e9 de la m\u00e9thode DCF et familier aux financiers sous son acronyme anglais WACC.<\/p>","protected":false},"excerpt":{"rendered":"<p>With the new IAS-IFRS accounting standards, financial valuation and the DCF (Discounted Cash Flows) method more particularly, have taken on key importance in the process of preparing consolidated accounts. This prospect is somewhat preoccupying given the lack of consensus on how to determine the discount rate, a key parameter in the DCF method and one [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[58],"tags":[177],"class_list":["post-21488","post","type-post","status-publish","format-standard","hentry","category-news","tag-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Financial valuation: do we still need WACC? - Accuracy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accuracy.com\/fr\/evaluation-financiere-avons-nous-encore-besoin-du-wacc\/\" \/>\n<meta property=\"og:locale\" content=\"fr_CA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Financial valuation: do we still need WACC?\" \/>\n<meta property=\"og:description\" content=\"With the new IAS-IFRS accounting standards, financial valuation and the DCF (Discounted Cash Flows) method more particularly, have taken on key importance in the process of preparing consolidated accounts. 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