This is a specific service offered by accountants, and is a necessary constituent of resuming a business activity, selling shares or transferring a company. Following a preliminary study, the task is to highlight the foundations on which the value of a particular company rests, and to understand what might be a threat to it. The assessment methods employed depend on the size and specific nature of the company. The purpose of the task is to formalise the company's prospects for profitability and growth, and to establish the relevant assumptions, analyses and findings relating to the calculated values.
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