Mémoire DEC - Reprendre une entreprise à la barre du Tribunal (v16)

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A"1$)!Evolution$et$impact$des$défaillances$d'entreprises$.....................................$13!
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A"2$)!L'écosystème$des$procédures$collectives$....................................................$17!
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B"1$)!Bien$s'entourer$..........................................................................................$26!
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B"2$)!Déterminer$l'origine$des$difficultés$............................................................$29!
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B"3$)!Effectuer$un$audit$juridique$et$financier$....................................................$33!
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C"1$)!Démarche$de$l’évaluateur$.........................................................................$37!
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C"2$)!Méthodes$d'évaluation$des$entreprises$en$difficulté$..................................$42!
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C"3$)!Stratégie$à$adopter$:$Rachat$du$fonds$de$commerce$ou$des$titres$?$...........$49!
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A"1$)!Information$préalable$...............................................................................$52!
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A"2$)!Dépôt$de$l'offre$de$reprise$.........................................................................$54!
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A"3$)!Décision$du$Tribunal$..................................................................................$55!
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B"1$)!La$qualité$du$candidat"repreneur$..............................................................$59!
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B"2$)!Le$contenu$réglementaire$de$l'offre$de$reprise$...........................................$61!
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B"3$)!Le$contenu$rédactionnel$:$la$valeur$ajoutée$de$l'expert"comptable$............$65!
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C"1$)!Eléments$d'actifs$et$contrats$repris$............................................................$69!
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C"2$)!Sort$des$contrats$de$travail$.......................................................................$71!
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C"3$)!Location"gérance$préalable$à$la$cession$....................................................$74!
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C"4$)!Aspects$fiscaux$liés$à$la$reprise$..................................................................$75!
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A"1$)!Acquisition$des$droits$sociaux$....................................................................$80!
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A"2$)!Déroulement$de$la$période$d'observation$..................................................$84!
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A"3$)!Présentation$du$plan$de$continuation$........................................................$88!
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B"1$)!Contenu$réglementaire$du$plan$.................................................................$90!
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B"2$)!Validation$ des$ informations$ chiffrées$ :$ la$ valeur$ ajoutée$ de$ l'expert"
comptable$.................................................................................................$93!
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C"1$)!Choix$de$l'échéancier$.................................................................................$96!
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C"2$)!Commissariat$à$l'Exécution$du$Plan$...........................................................$99!
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