Which assessment methods are more appropriates before the crisis?
The active or company assessment is not an exact science. It represents the future cash flows in a long- or medium-term horizon. Also, except in very specific sectors, the fact of having visibility in the accounts means, now more than ever, a challenge.
Anne-Laure Viard, partner of TAS, and Alberto Martínez, senior manager of Mazars, opt for discounted cash flows (DCF) as the more appropriate method nowadays.
