{"id":261,"date":"2026-10-16T11:06:26","date_gmt":"2026-10-16T11:06:26","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=261"},"modified":"2026-10-16T21:53:48","modified_gmt":"2026-10-16T19:53:48","slug":"lc-3773bf3b4b7afdeb5744","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/principe-de-prudence.php","title":{"rendered":"Que signifie le principe de prudence ?"},"content":{"rendered":"<h1>Que signifie le principe de prudence ?<\/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=\"290\" name=\"file_name\"\/><\/p>\n<p>Le meilleur exemple pour expliquer se principe est l\u2019exemple des provisions ; pour \u00eatre prudente l\u2019entreprise doit tenir en compte les pertes probables et constituer donc des provisions. <\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p><span class=\"b\">Pour aller plus loin<\/span><\/p>\n<p><a href=\"\/articles\/plan-comptable-francais-marocain-belge.php\">Plan comptable fran\u00e7ais marocain et belge :<\/a> Chaque pays a son propre plan comptable conforme avec la loi commercial et les l\u00e9gislations en vigueur. Nous allons pr\u00e9senter dans cet article les plans comptables des pays suivant : France Maroc et Belgique.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/introduction-comptabilite-generale.php\">Introduction \u00e0 la comptabilit\u00e9 g\u00e9n\u00e9rale :<\/a> La comptabilit\u00e9 g\u00e9n\u00e9rale a pour mission la collecte le traitement et l\u2019analyse des donn\u00e9es chiffr\u00e9es dans l\u2019entreprise. Elle s\u2019occupe de l\u2019enregistrement chronologique des op\u00e9rations effectu\u00e9es par l\u2019entreprise dans un document comptable appel\u00e9 journal.<\/p>\n<p><a href=\"\/articles\/principes-de-comptabilite.php\">Les principes de comptabilit\u00e9 :<\/a> Afin d\u2019atteindre son objectif de l\u2019image fid\u00e8le la comptabilit\u00e9 doit respecter certains principes qui conditionnent cette discipline \u00e0 savoir : le principe de prudence, le principe du co\u00fbt historique, le principe de non compensation, le principe d\u2019ind\u00e9pendance de l\u2019exercice, le principe de continuit\u00e9 de l\u2019exploitation.<\/p>\n<p><a href=\"\/articles\/roles-et-objets-de-la-comptabilite-generale.php\">R\u00f4les et objets de la comptabilit\u00e9 g\u00e9n\u00e9rale :<\/a> La comptabilit\u00e9 g\u00e9n\u00e9rale est une technique micro-\u00e9conomique qui vise l\u2019enregistrement des op\u00e9rations \u00e9conomiques effectu\u00e9es par l\u2019entreprise au cours d\u2019un exercice donn\u00e9e, et cela de fa\u00e7on quotidienne et r\u00e9glement\u00e9e par le plan comptable.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Que signifie le principe de prudence ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez [&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-261","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/261","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=261"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/261\/revisions"}],"predecessor-version":[{"id":1930,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/261\/revisions\/1930"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}