{"id":570,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=570"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-6bd3c6f87066b2f33c0f","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-o\/operation-non-courante.php","title":{"rendered":"Op\u00e9ration non courante : contexte et distinction avec l\u2019exceptionnel"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Op\u00e9ration non courante : contexte et distinction avec l\u2019exceptionnel<\/h1>\n<p><strong>L\u2019expression op\u00e9ration non courante d\u00e9signe un classement utilis\u00e9 dans certains r\u00e9f\u00e9rentiels ou analyses pour des \u00e9v\u00e9nements hors du fonctionnement courant d\u00e9fini.<\/strong> Elle ne poss\u00e8de pas un contenu identique dans tous les pays.<\/p>\n<p>Une ancienne terminologie de <a href=\"\/vocabulaire\/resultat.php\">r\u00e9sultat<\/a> non courant ne doit pas \u00eatre appliqu\u00e9e automatiquement au <a href=\"\/vocabulaire\/plan-comptable.php\">plan comptable<\/a> g\u00e9n\u00e9ral fran\u00e7ais. En France, le r\u00e9sultat exceptionnel r\u00e9pond d\u00e9sormais \u00e0 des crit\u00e8res propres, notamment pour les \u00e9v\u00e9nements majeurs et inhabituels, avec les autres dispositions pr\u00e9vues.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur op\u00e9ration non courante<\/strong><\/p>\n<ul>\n<li>Terme employ\u00e9 : Vocabulaire du mod\u00e8le.<\/li>\n<li>R\u00e9f\u00e9rentiel : R\u00e8gles du pays ou secteur.<\/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>Une cession d\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/actifs.php\">actif<\/a> ou une d\u00e9pense ponctuelle n\u2019est donc pas automatiquement class\u00e9e dans la m\u00eame rubrique partout. Le pays, la p\u00e9riode et la <strong>nature de l\u2019op\u00e9ration<\/strong> sont n\u00e9cessaires. La raret\u00e9 et le montant ne remplacent pas l\u2019analyse r\u00e9glementaire.<\/p>\n<p>Le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/documents-comptable-de-synthese.php\">compte de r\u00e9sultat<\/a> rapproche les produits et les <a href=\"\/vocabulaire\/charges.php\">charges<\/a> de la p\u00e9riode, tandis que la tr\u00e9sorerie suit des encaissements et des d\u00e9caissements. Les <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ances<\/a>, les <a href=\"\/vocabulaire\/dette.php\">dettes<\/a> et les op\u00e9rations de cl\u00f4ture expliquent une partie de l\u2019\u00e9cart. La comparaison d\u2019indicateurs demande le m\u00eame p\u00e9rim\u00e8tre et la m\u00eame m\u00e9thode.<\/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\">Terme employ\u00e9<\/th>\n<td>Vocabulaire du mod\u00e8le<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">R\u00e9f\u00e9rentiel<\/th>\n<td>R\u00e8gles du pays ou secteur<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">P\u00e9riode<\/th>\n<td>Version applicable aux comptes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une entreprise c\u00e8de un \u00e9quipement ancien. Le classement de la valeur comptable sortie et du prix de cession doit suivre le r\u00e9f\u00e9rentiel applicable. Copier le compte d\u2019une fiche \u00e9trang\u00e8re ou ancienne peut conduire \u00e0 une pr\u00e9sentation inadapt\u00e9e.<\/p>\n<blockquote><p>\u00ab Non courant \u00bb, \u00ab inhabituel \u00bb et \u00ab exceptionnel \u00bb ne sont pas des synonymes comptables universels.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Pr\u00e9ciser le contexte g\u00e9ographique.<\/li>\n<li>V\u00e9rifier les r\u00e8gles de pr\u00e9sentation.<\/li>\n<li>\u00c9viter les comptes repris d\u2019un ancien mod\u00e8le sans contr\u00f4le.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Une op\u00e9ration rare est-elle toujours exceptionnelle en France ?<\/h3>\n<p>Non. Les crit\u00e8res applicables doivent \u00eatre analys\u00e9s. La seule fr\u00e9quence ne suffit pas \u00e0 d\u00e9cider du classement.<\/p>\n<h3>Le r\u00e9sultat non courant existe-t-il sous ce nom partout ?<\/h3>\n<p>Non. Les pr\u00e9sentations et intitul\u00e9s diff\u00e8rent selon les r\u00e9f\u00e9rentiels ; une traduction litt\u00e9rale peut \u00eatre trompeuse.<\/p>\n<h3>Pourquoi le r\u00e9sultat ne correspond-il pas \u00e0 la banque ?<\/h3>\n<p>Les d\u00e9lais de paiement, les investissements et les financements cr\u00e9ent des mouvements distincts des charges et produits. Un b\u00e9n\u00e9fice peut coexister avec une tension de tr\u00e9sorerie ; un encaissement peut aussi provenir d\u2019un emprunt ou d\u2019un apport.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Op\u00e9ration non courante : contexte et distinction avec l\u2019exceptionnel L\u2019expression op\u00e9ration non courante d\u00e9signe un classement utilis\u00e9 dans certains r\u00e9f\u00e9rentiels [&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-570","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/570","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=570"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/570\/revisions"}],"predecessor-version":[{"id":1118,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/570\/revisions\/1118"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}