{"id":127,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=127"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-21c858e3dba4f5f03ce9","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/cours\/cours-de-comptabilite-generale\/provisions-introduction-et-definition.php","title":{"rendered":"Provisions : introduction et d\u00e9finition"},"content":{"rendered":"<h1>Provisions : introduction et d\u00e9finition<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"376\" name=\"file_name\"\/><\/p>\n<p>Une provision est une constatation comptable de la diminution de la valeur d\u2019un \u00e9l\u00e9ment qui n\u2019est pas d\u00e9finitif ni certaine contrairement au amortissement.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><u>Provision pour d\u00e9pr\u00e9ciation :<\/u> Les \u00e9l\u00e9ments de l\u2019actif font l\u2019objet d\u2019une provision pour d\u00e9pr\u00e9ciation lorsqu&rsquo;il subissent un amoindrissement non irr\u00e9versible de leur valeur.<\/p>\n<p><u>Provision pour risques et charges :<\/u> . Les provisions pour risques et charges ont un caract\u00e8re \u00e9ventuel au titre de leur montant ou de leur \u00e9ch\u00e9ance, ils sont \u00e9valu\u00e9es \u00e0 l\u2019arr\u00eat\u00e9 des comptes et destin\u00e9es \u00e0 couvrir des risques et des charges probables.<\/p>\n<p><strong><u>Les comptes de provision Plan comptable fran\u00e7ais :<\/u><\/strong><\/p>\n<p><u>151 \u00ab\u00a0Provisions pour risques\u00a0\u00bb<\/u> enregistre toutes les provisions destin\u00e9es \u00e0 couvrir les risques identifi\u00e9s inh\u00e9rents \u00e0 l&rsquo;activit\u00e9 de l&rsquo;entit\u00e9 tels que ceux r\u00e9sultant des garanties donn\u00e9es aux clients ou des op\u00e9rations trait\u00e9es en monnaies \u00e9trang\u00e8res.<\/p>\n<p>1511 &#8211; Provisions pour litiges<br \/>\n1512 &#8211; Provisions pour garanties donn\u00e9es aux clients<br \/>\n1513 &#8211; Provisions pour pertes sur march\u00e9s \u00e0 terme<br \/>\n1514 &#8211; Provisions pour amendes et p\u00e9nalit\u00e9s<br \/>\n1515 &#8211; Provisions pour pertes de change<br \/>\n1516 &#8211; Provisions pour pertes sur contrats<br \/>\n1518 &#8211; Autres provisions pour risques<\/p>\n<p><u>153 \u00ab\u00a0Provisions pour pensions et obligations similaires\u00a0\u00bb<\/u><br \/>\n<u>154 \u00ab\u00a0Provisions pour restructuration\u00a0\u00bb<\/u><br \/>\n<u>155 \u00ab\u00a0Provisions pour imp\u00f4ts\u00a0\u00bb<\/u><br \/>\n<u>156 \u00ab\u00a0Provisions pour renouvellement (entreprises concessionnaires)\u00a0\u00bb<\/u><br \/>\n<u>157 \u00ab\u00a0Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices\u00a0\u00bb<\/u><\/p>\n<p>&nbsp;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Provisions : introduction et d\u00e9finition Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez un membre [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-127","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/127","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=127"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/127\/revisions"}],"predecessor-version":[{"id":1996,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/127\/revisions\/1996"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}