Determining farm value: A survey of French practices
نویسندگان
چکیده
L’évaluation d’une exploitation agricole est une étape importante lors d’un processus de transmission. Les auteurs ont interrogé 67 experts fonciers et comptables en France sur ce processus. L’étude atteste la prédominance méthode patrimoniale associée à des méthodes prenant compte les flux financiers l’exploitation. L’enquête souligne plusieurs enjeux forts l’évaluation, notamment conciliation perspectives entre vendeurs acheteurs, prise facteurs intangibles l’intérêt développer normes barèmes d’évaluation.
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ژورنال
عنوان ژورنال: Économie rurale
سال: 2023
ISSN: ['2105-2581', '0013-0559']
DOI: https://doi.org/10.4000/economierurale.11430