{"id":458,"date":"2026-10-16T11:06:50","date_gmt":"2026-10-16T11:06:50","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=458"},"modified":"2026-10-16T17:22:09","modified_gmt":"2026-10-16T15:22:09","slug":"lc-d4c677eae61830fa38af","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-p\/provisions.php","title":{"rendered":"Provision comptable : obligation, estimation et reprise"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Provision comptable : obligation, estimation et reprise<\/h1>\n<p><strong>Une provision est un passif dont le montant ou l\u2019\u00e9ch\u00e9ance comporte une incertitude.<\/strong> Elle traduit une obligation existante \u00e0 la cl\u00f4ture lorsqu\u2019une sortie de ressources est probable ou certaine et peut \u00eatre estim\u00e9e de fa\u00e7on fiable.<\/p>\n<p>Un litige ou une obligation de remise en \u00e9tat peut justifier une analyse de provision. Une d\u00e9pense simplement envisag\u00e9e pour l\u2019avenir ne suffit pas. Le dossier doit expliquer l\u2019origine de l\u2019obligation, les sc\u00e9narios retenus et les informations disponibles \u00e0 la date d\u2019arr\u00eat\u00e9.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur provision comptable<\/strong><\/p>\n<ul>\n<li>Provision : Obligation incertaine.<\/li>\n<li><a href=\"\/vocabulaire\/dette.php\">Dette<\/a> : Obligation plus pr\u00e9cis\u00e9ment d\u00e9termin\u00e9e.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/a><\/li><li><a href=\"#les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/a><\/li><li><a href=\"#exemple-pratique\">Exemple pratique<\/a><\/li><li><a href=\"#points-de-controle\">Points de contr\u00f4le<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/h2>\n<p>Le montant est r\u00e9examin\u00e9 \u00e0 chaque cl\u00f4ture. Une reprise intervient lorsque le risque se r\u00e9alise, diminue ou dispara\u00eet selon les circonstances. L\u2019ancien usage du mot \u00ab provision \u00bb pour certaines pertes de valeur ne doit pas masquer la distinction actuelle avec les <a href=\"\/vocabulaire\/depreciation.php\">d\u00e9pr\u00e9ciations<\/a> d\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/actifs.php\">actifs<\/a>.<\/p>\n<p>Les travaux de cl\u00f4ture rapprochent les faits existant \u00e0 la date d\u2019arr\u00eat\u00e9, les pi\u00e8ces et les estimations. Une r\u00e9gularisation, une provision et une d\u00e9pr\u00e9ciation ne r\u00e9pondent pas \u00e0 la m\u00eame situation. Leur justification doit pr\u00e9ciser la nature, la p\u00e9riode et les hypoth\u00e8ses, puis permettre le suivi du d\u00e9nouement.<\/p>\n<hr>\n<h2 id=\"les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<caption>Les rep\u00e8res \u00e0 distinguer<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<th scope=\"col\">Lecture comptable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Provision<\/th>\n<td>Obligation incertaine<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Dette<\/th>\n<td>Obligation plus pr\u00e9cis\u00e9ment d\u00e9termin\u00e9e<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">D\u00e9pr\u00e9ciation<\/th>\n<td>Perte de valeur d\u2019un actif<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un litige existant \u00e0 la cl\u00f4ture conduit \u00e0 estimer une sortie probable de 5 000 euros, sur la base d\u2019\u00e9l\u00e9ments document\u00e9s. Une provision peut \u00eatre reconnue si les conditions sont remplies. L\u2019exercice suivant, les nouveaux \u00e9l\u00e9ments conduisent \u00e0 revoir l\u2019estimation plut\u00f4t qu\u2019\u00e0 conserver le montant par automatisme.<\/p>\n<blockquote><p>La provision ne sert pas \u00e0 ajuster librement le b\u00e9n\u00e9fice. Elle doit correspondre \u00e0 une obligation et \u00e0 une estimation justifi\u00e9e.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Documenter l\u2019\u00e9v\u00e9nement g\u00e9n\u00e9rateur.<\/li>\n<li>\u00c9tayer le montant par des hypoth\u00e8ses.<\/li>\n<li>R\u00e9examiner la justification \u00e0 chaque cl\u00f4ture.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Une provision est-elle une r\u00e9serve d\u2019argent ?<\/h3>\n<p>Non. Son enregistrement ne place pas automatiquement des fonds sur un compte bancaire. Il constate une obligation dans les comptes.<\/p>\n<h3>Une d\u00e9pense pr\u00e9vue au budget suffit-elle ?<\/h3>\n<p>Non. Le <a href=\"\/vocabulaire\/budget.php\">budget<\/a> exprime une pr\u00e9vision. Une provision n\u00e9cessite l\u2019analyse d\u2019une obligation existante et des autres <strong>conditions de reconnaissance<\/strong>.<\/p>\n<h3>Quel contr\u00f4le effectuer \u00e0 la cl\u00f4ture suivante ?<\/h3>\n<p>Le motif initial, le montant et le d\u00e9nouement doivent \u00eatre r\u00e9examin\u00e9s. Une estimation ne se reconduit pas sans analyse. Les factures, r\u00e8glements et informations nouvelles permettent de justifier une reprise, une correction ou le maintien du traitement.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Provision comptable : obligation, estimation et reprise Une provision est un passif dont le montant ou l\u2019\u00e9ch\u00e9ance comporte une incertitude. [&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-458","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/458","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=458"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/458\/revisions"}],"predecessor-version":[{"id":980,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/458\/revisions\/980"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}