back-solve or backsolve

13:23 Jul 12, 2013 

Merci, je vais étudier cette piste ! Aude

11:32 Jul 12, 2013 

Et "backsolve" désigne aussi une méthode d’évaluation de la valeur d’une entreprise.
http://www.mcleanllc.com/pdf/Valuation Newsletter/BVSummer11...
“The backsolve method is a valuation technique that estimates a business’ value based on a
recent round of financing. The backsolve method typically uses an option pricing model
(OPM) to derive the implied enterprise value from the investment’s financial terms.”

Il pourrait donc y avoir un sens plus précis faisant référence à la méthode utilisée?

11:28 Jul 12, 2013 

À première vue, j'aurais tendance à traduire comme Chantal mais...

"backsolve" désigne aussi une méthode de calcul de la juste valeur

Voir http://www.kpmg.com/CN/en/IssuesAndInsights/ArticlesPublicat...

Page 2 :
"Leading Practices for Estimating Fair Value
The Practice Aid summarizes the three valuation approaches
described in ASC Topic 820 (income, market, and asset) that may be used to value an entity and its equity securities. In particular, the backsolve method (a market approach), which allows an entity to solve for its implied aggregate equity value by considering its recent equity transactions with unrelated parties, is discussed."
[...]
"An entity’s stage of development is an important consideration in the determination of the appropriate valuation approach because the entity’s value can be expected to change as it moves from one stage to another. Income, market, and asset approaches should be considered in all stages of development, but in some stages only one or two approaches will be appropriate."