{"id":5164,"date":"2020-09-18T15:19:03","date_gmt":"2020-09-18T15:19:03","guid":{"rendered":"https:\/\/www.euro-accounting.com\/?p=5164"},"modified":"2026-04-22T06:51:21","modified_gmt":"2026-04-22T06:51:21","slug":"quest-ce-que-la-due-diligence","status":"publish","type":"post","link":"https:\/\/euro-accounting.phpbox.xyz\/fr\/quest-ce-que-la-due-diligence\/","title":{"rendered":"Qu&rsquo;est ce que la Due diligence ?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">La <\/span><i><span style=\"font-weight: 400;\">due diligence<\/span><\/i><span style=\"font-weight: 400;\"> est un concept anglosaxon utilis\u00e9 dans le droit des affaires. Il d\u00e9signe une d\u00e9marche\u00a0: la recherche et l\u2019analyse qu\u2019une soci\u00e9t\u00e9 effectue en amont d\u2019une transaction. Elle est un devoir \u00e9l\u00e9mentaire de pr\u00e9caution, consistant \u00e0 \u00e9tablir une id\u00e9e pr\u00e9cise de la situation d\u2019une soci\u00e9t\u00e9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dans le monde financier, la <\/span><i><span style=\"font-weight: 400;\">due diligence<\/span><\/i><span style=\"font-weight: 400;\"> exige un examen des documents financiers avant de conclure une <\/span><span style=\"font-weight: 400;\">transaction avec<\/span><span style=\"font-weight: 400;\"> une autre partie.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>Pourquoi la <\/b><b><i>due diligence\u00a0<\/i><\/b><b>?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">En amont d\u2019une importante transaction, une enqu\u00eate afin d\u2019apporter une transparence entre l\u2019acheteur et le vendeur est primordiale. Il vaut mieux \u00eatre certain qu\u2019aucune anomalie n\u2019est dissimul\u00e9e <\/span><span style=\"font-weight: 400;\">afin d<\/span><span style=\"font-weight: 400;\">\u2019\u00e9viter tout d\u00e9sagr\u00e9ment, et se prot\u00e9ger en cas de litige.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Caveat emptor <\/span><\/i><span style=\"font-weight: 400;\">: \u00ab que\u00a0l\u2019acheteur soit vigilant\u00a0\u00bb, l\u2019expression latine remonte au droit romain, o\u00f9 d\u00e9j\u00e0<\/span><span style=\"font-weight: 400;\">,<\/span><span style=\"font-weight: 400;\"> il \u00e9tait attendu que l\u2019acheteur s\u2019assure que le vendeur ne dissimule rien en sa d\u00e9faveur. Aujourd\u2019hui en cas de litige, le droit international favorise le vendeur\u00a0: c\u2019est \u00e0 l\u2019acqu\u00e9reur de fournir les preuves de mauvaise foi de l\u2019autre partie.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La <\/span><i><span style=\"font-weight: 400;\">due diligence<\/span><\/i><span style=\"font-weight: 400;\"> permet \u00e0 l\u2019acqu\u00e9reur de se pr\u00e9munir de<\/span><span style=\"font-weight: 400;\">s<\/span><span style=\"font-weight: 400;\"> d\u00e9sagr\u00e9ment<\/span><span style=\"font-weight: 400;\">s<\/span><span style=\"font-weight: 400;\"> en v\u00e9rifiant tous les aspects de la soci\u00e9t\u00e9 avec qui il traite, avant de proc\u00e9der \u00e0 une transaction commerciale.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">De la m\u00eame mani\u00e8re qu\u2019un examen m\u00e9dical, elle permet de s\u2019assurer de la sant\u00e9 de l\u2019autre partie\u00a0; <\/span><i><span style=\"font-weight: 400;\">mieux vaut pr\u00e9venir que gu\u00e9rir<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>Le processus de la <\/b><b><i>due diligence<\/i><\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">L\u2019analyse de la capitalisation<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">La capitalisation boursi\u00e8re d\u2019une entreprise, ou <\/span><span style=\"font-weight: 400;\">sa<\/span><span style=\"font-weight: 400;\"> valeur totale, indique la volatilit\u00e9 du prix des actions, l\u2019\u00e9tendue de sa propri\u00e9t\u00e9 et la taille potentielle des march\u00e9s cibles de l\u2019entreprise.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Les soci\u00e9t\u00e9s de moyenne<\/span><span style=\"font-weight: 400;\">s<\/span><span style=\"font-weight: 400;\"> et de petite<\/span><span style=\"font-weight: 400;\">s<\/span><span style=\"font-weight: 400;\"> capitalisation<\/span><span style=\"font-weight: 400;\">s<\/span> <span style=\"font-weight: 400;\">poss\u00e8dent<\/span><span style=\"font-weight: 400;\"> g\u00e9n\u00e9ralement des fluctuations plus importantes du prix des actions et des b\u00e9n\u00e9fices que les grandes soci\u00e9t\u00e9s.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Tendances des revenus, des b\u00e9n\u00e9fices et de la marge<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Le compte de r\u00e9sultat de l\u2019entreprise indiquera ses revenus ou son b\u00e9n\u00e9fice net. C\u2019est le r\u00e9sultat net. Il est important de surveiller les tendances <\/span><span style=\"font-weight: 400;\">des revenus au fil du temps<\/span><span style=\"font-weight: 400;\">, des d\u00e9penses d\u2019exploitation, des marges b\u00e9n\u00e9ficiaires et du rendement des capitaux propres d\u2019une entreprise.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La marge b\u00e9n\u00e9ficiaire de l\u2019entreprise est calcul\u00e9e en divisant son revenu net par ses revenus. Il est pr\u00e9f\u00e9rable d\u2019analyser la marge b\u00e9n\u00e9ficiaire sur plusieurs trimestres ou ann\u00e9es et de comparer ces r\u00e9sultats aux entreprises d\u2019une m\u00eame industrie pour obtenir une certaine perspective.<\/span><\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">L\u00e9gal<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">L\u2019aspect juridique de la <\/span><i><span style=\"font-weight: 400;\">due diligence<\/span><\/i><span style=\"font-weight: 400;\"> est primordial. Il porte sur la situation juridique de l\u2019autre partie, sur ses litiges (actuels ou potentiels), ses contrats (clients, fournisseurs\u2026) ou encore sur ses propri\u00e9t\u00e9s intellectuelles.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La <\/span><i><span style=\"font-weight: 400;\">due diligence<\/span><\/i><span style=\"font-weight: 400;\"> juridique permet d\u2019identifier les risques juridiques ainsi que les garanties de passifs et d\u2019actifs \u00e0 n\u00e9gocier dans le cadre de la transaction.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Social\/RH<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">La fusion ou l\u2019acquisition est un enjeu au niveau du personnel, c\u2019est pourquoi plusieurs proc\u00e9dures sont n\u00e9cessaires<\/span><span style=\"font-weight: 400;\">.<\/span> <span style=\"font-weight: 400;\">Il faut e<\/span><span style=\"font-weight: 400;\">xaminer les soldes de r\u00e9serve pour chaque \u00e9tat dans lequel l\u2019entreprise acquise a des employ\u00e9s. D\u00e9terminer les niveaux de cotisation correspondants pour les plans de retraite. D\u00e9terminer les crit\u00e8res d\u2019admissibilit\u00e9 au plan de retraite et la p\u00e9riode d\u2019acquisition.<\/span><\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Concurrents et industries<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Toute entreprise est d\u00e9finie en partie par sa concurrence<\/span><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"> Comparer les marges b\u00e9n\u00e9ficiaires de plusieurs de ses concurrents peut donner un aper\u00e7u \u00e9norme de la performance de l\u2019industrie et des entreprises qui sont \u00e0 l\u2019avant-garde de cette industrie.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u00c9valuation de l\u2019entreprise<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u00c9valuer l\u2019entreprise est\u00a0<\/span><span style=\"font-weight: 400;\">\u00e9videmment<\/span><span style=\"font-weight: 400;\"> n\u00e9cessaire pour la transaction. La valeur marchande, d\u00e9termin\u00e9<\/span><span style=\"font-weight: 400;\">e<\/span><span style=\"font-weight: 400;\"> \u00e0 une date donn\u00e9e et selon des crit\u00e8res objectifs, permet de d\u00e9terminer le prix le plus \u00e9lev\u00e9 qui peut \u00eatre d\u00e9finit.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">De nombreux ratios et param\u00e8tres financiers sont utilis\u00e9s pour \u00e9valuer les entreprises, mais trois des plus utiles sont le rapport prix\/b\u00e9n\u00e9fice (P\/E), le rapport prix\/b\u00e9n\u00e9fice\/croissance (PEG) et le rapport prix\/ventes (P\/S).<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Gestion et actionnariat<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">V\u00e9rifier par qui l\u2019entreprise est dirig\u00e9e (fondateur, conseil d\u2019administration\u2026), et comment elle l\u2019est, permet de rendre compte de la stabilit\u00e9 de l\u2019entreprise.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La r\u00e9partition de l\u2019actionnariat peut \u00eatre un voyant important\u00a0: alarmant ou bien confortant, selon qui d\u00e9tient des parts dans l\u2019entrepris<\/span><span style=\"font-weight: 400;\">e<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Bilan comptable<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Une analyse compl\u00e8te du bilan comptable est imp\u00e9rative, l\u2019\u00e9tat et le d\u00e9tail de l\u2019actif et du passif sont des indicateurs incontournables. Le bilan comptable est une photo \u00e0 un instant donn\u00e9 de l\u2019entreprise, et permet d\u2019\u00e9valuer sa valeur patrimoniale\u00a0: tout ce qu\u2019elle poss\u00e8de et tout ce qu\u2019elle doit.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>Les diff\u00e9rents domaines v\u00e9rifi\u00e9s<\/b><\/p>\n<p><span style=\"font-weight: 400;\">La <\/span><i><span style=\"font-weight: 400;\">due diligence<\/span><\/i><span style=\"font-weight: 400;\"> est un processus global, qu\u2019il soit simple ou complet, il englobe g\u00e9n\u00e9ralement 9 aspects de v\u00e9rification\u00a0:\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>La <\/b><b><i>due diligence<\/i><\/b><b> avec Euro Accounting<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Notre offre comprend une <\/span><i><span style=\"font-weight: 400;\">Due Diligence<\/span><\/i><span style=\"font-weight: 400;\"> s\u2019adaptant \u00e0 votre entreprise et ses transactions commerciales.\u00a0 Nous vous accompagnons dans vos d\u00e9marches afin que vous puissiez effectuer vos transactions en toute s\u00e9r\u00e9nit\u00e9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sp\u00e9cialis\u00e9s dans la comptabilit\u00e9, la finance et <\/span><span style=\"font-weight: 400;\">le juridique<\/span><span style=\"font-weight: 400;\">, nos services permettent de vous assurer une transaction saine et s\u00fbre.\u00a0<\/span><\/p>\n<p>Pour obtenir plus d\u2019informations et de conseils sur le sujet n\u2019h\u00e9sitez pas \u00e0 contacter notre cabinet d\u2019expert-comptable sp\u00e9cialis\u00e9 dans le conseil et la fiscalit\u00e9 irlandaise, anglaise, fran\u00e7aise et suisse.<\/p>\n<p>Shabir Djakiodine<\/p>\n<p>Euro Accounting Ltd<\/p>\n<p>Cabinet d\u2019expertise comptable<\/p>\n<p>France \u2013 UK \u2013 Irlande \u2013 Suisse<\/p>\n<p>Cr\u00e9ation de soci\u00e9t\u00e9 \u2013 fiscalit\u00e9 \u2013 comptabilit\u00e9 \u2013 social \u2013 management accounts \u2013 consolidation<\/p>\n<p><a href=\"https:\/\/euro-accounting.phpbox.xyz\/\">euro-accounting.hp1\/<\/a><\/p>\n<p><a href=\"mailto:info@euro-accounting.com\">info@euro-accounting.com<\/a><\/p>\n<p>+44(0) 778 986 2405 \u2013 +33(0) 7 56 91 93 32<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La due diligence est un concept anglosaxon utilis\u00e9 dans le droit des affaires. Il d\u00e9signe une d\u00e9marche\u00a0: la recherche et l\u2019analyse qu\u2019une soci\u00e9t\u00e9 effectue en amont d\u2019une transaction. Elle est un devoir \u00e9l\u00e9mentaire de pr\u00e9caution, consistant \u00e0 \u00e9tablir une id\u00e9e pr\u00e9cise de la situation d\u2019une soci\u00e9t\u00e9. Dans le monde financier, la due diligence exige un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5171,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-5164","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Qu&#039;est ce que la Due diligence ? - Euro Accounting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qu&#039;est ce que la Due diligence ? - Euro Accounting\" \/>\n<meta property=\"og:description\" content=\"La due diligence est un concept anglosaxon utilis\u00e9 dans le droit des affaires. Il d\u00e9signe une d\u00e9marche\u00a0: la recherche et l\u2019analyse qu\u2019une soci\u00e9t\u00e9 effectue en amont d\u2019une transaction. Elle est un devoir \u00e9l\u00e9mentaire de pr\u00e9caution, consistant \u00e0 \u00e9tablir une id\u00e9e pr\u00e9cise de la situation d\u2019une soci\u00e9t\u00e9. 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Il d\u00e9signe une d\u00e9marche\u00a0: la recherche et l\u2019analyse qu\u2019une soci\u00e9t\u00e9 effectue en amont d\u2019une transaction. Elle est un devoir \u00e9l\u00e9mentaire de pr\u00e9caution, consistant \u00e0 \u00e9tablir une id\u00e9e pr\u00e9cise de la situation d\u2019une soci\u00e9t\u00e9. Dans le monde financier, la due diligence exige un [&hellip;]","og_url":"https:\/\/euro-accounting.phpbox.xyz\/fr\/quest-ce-que-la-due-diligence\/","og_site_name":"Euro Accounting","article_published_time":"2020-09-18T15:19:03+00:00","article_modified_time":"2026-04-22T06:51:21+00:00","author":"euro-accounting","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"euro-accounting","Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/euro-accounting.phpbox.xyz\/fr\/quest-ce-que-la-due-diligence\/#article","isPartOf":{"@id":"https:\/\/euro-accounting.phpbox.xyz\/fr\/quest-ce-que-la-due-diligence\/"},"author":{"name":"euro-accounting","@id":"https:\/\/euro-accounting.phpbox.xyz\/#\/schema\/person\/fac20122a61b2efc51c41f146627d108"},"headline":"Qu&rsquo;est ce que la Due diligence ?","datePublished":"2020-09-18T15:19:03+00:00","dateModified":"2026-04-22T06:51:21+00:00","mainEntityOfPage":{"@id":"https:\/\/euro-accounting.phpbox.xyz\/fr\/quest-ce-que-la-due-diligence\/"},"wordCount":1023,"commentCount":0,"publisher":{"@id":"https:\/\/euro-accounting.phpbox.xyz\/#organization"},"image":{"@id":"https:\/\/euro-accounting.phpbox.xyz\/fr\/quest-ce-que-la-due-diligence\/#primaryimage"},"thumbnailUrl":"","inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/euro-accounting.phpbox.xyz\/fr\/quest-ce-que-la-due-diligence\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/euro-accounting.phpbox.xyz\/fr\/quest-ce-que-la-due-diligence\/","url":"https:\/\/euro-accounting.phpbox.xyz\/fr\/quest-ce-que-la-due-diligence\/","name":"Qu'est ce que la Due diligence ? 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