{"id":8157,"date":"2025-03-28T08:00:00","date_gmt":"2025-03-28T07:00:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8157"},"modified":"2025-07-10T19:24:01","modified_gmt":"2025-07-10T17:24:01","slug":"provision-comptable","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/provision-comptable\/","title":{"rendered":"La provision comptable"},"content":{"rendered":"<p>En comptabilit\u00e9, une\u00a0provision permet de <span class=\"exergue\">prendre en compte l\u2019existence d\u2019un risque qui est \u00e0 la fois mesurable, probable <strong>mais cependant incertain<\/strong>.<\/span> La provision est directement li\u00e9e \u00e0 l\u2019un des principes de base de la comptabilit\u00e9, la <strong>prudence<\/strong>. La provision comptable a un impact direct sur le bilan, car elle augmente le passif de l\u2019entreprise.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur ce qu\u2019est une provision, et sur la mani\u00e8re de la comptabiliser.<\/p>\n<figure id=\"attachment_6466\" aria-describedby=\"caption-attachment-6466\" style=\"width: 267px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6466 \" title=\"Qu'est-ce qu'une provision comptable ?\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/businessman-game-300x198.jpg\" alt=\"\u00a0Provision comptable : comptabilisation &amp; gestion\" width=\"267\" height=\"176\" \/><figcaption id=\"caption-attachment-6466\" class=\"wp-caption-text\">Qu&rsquo;est-ce qu&rsquo;une provision comptable ?<\/figcaption><\/figure>\n<h2>La provision comptable sert \u00e0 prendre en compte les risques que subit l\u2019entreprise<\/h2>\n<p>Sauf cas particuliers, <span class=\"exergue\">les <strong>provisions comptables<\/strong> sont des \u00e9critures g\u00e9n\u00e9ralement pass\u00e9es en fin d\u2019exercice, lors de l\u2019\u00e9tablissement des comptes de fin d\u2019ann\u00e9e.<\/span> (<a title=\"Que sont le Bilan et le Compte de r\u00e9sultat\" href=\"https:\/\/valoxy.org\/blog\/bilan-et-compte-de-resultat-04072014avse1\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>bilan<\/strong><\/a>, compte de r\u00e9sultat, annexes comptables). Les provisions pour risques et charges permettent de comptabiliser l\u2019apparition de deux types d\u2019\u00e9v\u00e9nements li\u00e9s \u00e0 l\u2019activit\u00e9 de l\u2019entreprise\u00a0:<\/p>\n<ul>\n<li><strong><span class=\"exergue\">Une augmentation probable des charges <\/span><\/strong>\u00a0(le paiements de dommages et int\u00e9r\u00eats, le gros entretien\u00a0d\u2019un b\u00e2timent, etc.),<\/li>\n<li><strong><span class=\"exergue\">La d\u00e9pr\u00e9ciation d&rsquo;un actif<\/span><\/strong> qui peut \u00eatre une immobilisation, un stock ou encore une cr\u00e9ance (une baisse importante de la valeur de certains actifs, un client qui risque de ne pas r\u00e9gler sa cr\u00e9ance, etc.).<\/li>\n<\/ul>\n<h2>Comment comptabiliser une provision comptable\u00a0?<\/h2>\n<div class=\"encadre-style\">Les provisions mat\u00e9rialisent un risque. Elles vont par cons\u00e9quent indiquer<span class=\"exergue\">\u00a0une dette potentielle \u00ab\u00a0\u00e0 venir\u00a0\u00bb au passif du bilan<\/span> (en cr\u00e9ditant le compte 15x xxx) et <span class=\"exergue\">cr\u00e9er une charge dans le compte de r\u00e9sultat<\/span> (en d\u00e9bitant un compte de charge 68x xxx). Cela viendra diminuer le r\u00e9sultat de l\u2019exercice concern\u00e9.<\/div>\n<p><span style=\"text-decoration: underline;\"><strong>Remarque\u00a0:<\/strong><\/span> La d\u00e9ductibilit\u00e9 fiscale d\u2019une provision comptable n\u2019est possible que <span class=\"exergue\">lorsqu\u2019elle est certaine et mesurable.<\/span><\/p>\n<figure id=\"attachment_8158\" aria-describedby=\"caption-attachment-8158\" style=\"width: 651px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-8158 size-full\" title=\"La comptabilisation de la provision comptable\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/07\/provision-comptable-1.png\" alt=\"provision comptable\" width=\"651\" height=\"73\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/07\/provision-comptable-1.png 651w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/07\/provision-comptable-1-300x34.png 300w\" sizes=\"(max-width: 651px) 100vw, 651px\" \/><figcaption id=\"caption-attachment-8158\" class=\"wp-caption-text\">La comptabilisation de la provision comptable<\/figcaption><\/figure>\n<h2>Que se passe-t-il lorsque le risque comptabilis\u00e9 par la provision est confirm\u00e9 ou dispara\u00eet ?<\/h2>\n<p><span class=\"exergue\">La provision comptable reste inscrite au bilan tant que le risque est pr\u00e9sent.<\/span>\u00a0Une fois que la situation \u00e9volue (d\u00e9pr\u00e9ciation effective, r\u00e9\u00e9valuation ou disparition du risque), la provision doit \u00eatre ajust\u00e9e pour transcrire de mani\u00e8re comptable\u00a0la r\u00e9alit\u00e9 des faits.<\/p>\n<h3>Remplacer\u00a0la provision comptable par la charge r\u00e9elle lorsque\u00a0le risque se concr\u00e9tise<\/h3>\n<p><span class=\"exergue\">Lorsque le risque (qu\u2019avait anticip\u00e9 l\u2019entreprise gr\u00e2ce \u00e0 la provision) se r\u00e9alise, il est n\u00e9cessaire de confirmer la perte d\u2019actif dans le bilan.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignright wp-image-6339 \" title=\"Ajuster la provision comptable\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/business-team-working-in-the-office-300x200.jpg\" alt=\"ajuster la provision comptable\" width=\"237\" height=\"158\" \/>On va alors op\u00e9rer en deux \u00e9critures comptables\u00a0:<\/p>\n<ol>\n<li>enregistrement de la charge r\u00e9elle en d\u00e9bitant un compte de charge et en cr\u00e9ditant par exemple le compte banque ou le compte fournisseur pour le montant r\u00e9el du pr\u00e9judice subi.<\/li>\n<li>\u00ab\u00a0reprise\u00a0\u00bb de la provision comptable pr\u00e9c\u00e9demment pass\u00e9e en d\u00e9bitant le compte de provision (compte 15x xxx) et en cr\u00e9ditant le compte de reprise sur provision correspondant (78x xxx) pour le montant pr\u00e9c\u00e9demment provisionn\u00e9.<\/li>\n<\/ol>\n<h3>Supprimer la provision lorsque le risque dispara\u00eet<\/h3>\n<p><span class=\"exergue\">Lorsque le risque (qu\u2019avait anticip\u00e9 \u00a0l\u2019entreprise gr\u00e2ce \u00e0 la provision) dispara\u00eet, il est n\u00e9cessaire d&rsquo;annuler la perte d\u2019actif qui avait \u00e9t\u00e9 inscrite dans le bilan.<\/span> On va alors \u00ab\u00a0reprendre\u00a0\u00bb la provision comptable inscrite pr\u00e9c\u00e9demment.<\/p>\n<p>On repend\u00a0la provision comptable pr\u00e9c\u00e9demment pass\u00e9e en d\u00e9bitant le compte de provision (compte 15x xxx) et en cr\u00e9ditant le compte de reprise sur provision correspondant (78x xxx). L\u2019annulation de la dette augmente m\u00e9caniquement le r\u00e9sultat exceptionnel de l\u2019entreprise et g\u00e9n\u00e8re une imposition suppl\u00e9mentaire.<\/p>\n<h3>Adapter la provision lorsque le risque \u00e9volue<\/h3>\n<p><span class=\"exergue\">Lorsque l\u2019entreprise estime que le risque \u00e9volue, elle peut augmenter le montant provisionn\u00e9 par une\u00a0dotation\u00a0compl\u00e9mentaire\u00a0aux provisions.<\/span> Elle peut aussi le r\u00e9duire en passant une \u00e9criture comptable de \u00ab\u00a0reprise sur provision\u00a0\u00bb.<\/p>\n<h2>Pourquoi faut-il comptabiliser des provisions pour risques et charges ?<\/h2>\n<p>La comptabilisation de la provision pour risques et charges est n\u00e9cessaire pour deux raisons :<\/p>\n<ul>\n<li>Elle permet de <span class=\"exergue\">pr\u00e9voir le risque financier,<\/span> et d\u2019anticiper sa vision financi\u00e8re<\/li>\n<li>Elle permet de <span class=\"exergue\">respecter<\/span> <span class=\"exergue\">le principe comptable de <strong>prudence<\/strong> et de rendre une <strong>image fid\u00e8le<\/strong> des comptes de l\u2019entreprise<\/span>.<\/li>\n<\/ul>\n<p>Vous souhaitez plus d\u2019informations sur les provisions ? Retrouvez nos articles sur le blog Valoxy :<\/p>\n<ul>\n<li style=\"list-style-type: none\">\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/provision-quest-ce-que-cest\/\">Qu\u2019est-ce qu\u2019une provision ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-test-de-depreciation-des-actifs\/\" target=\"_self\" rel=\"noopener\">Le test de d\u00e9pr\u00e9ciation des actifs<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/provisions-pour-risques-et-charges\/\">Les provisions pour risques et charges<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/provision-pour-hausse-des-prix\/\" target=\"_self\" rel=\"noopener\">La provision pour hausse des prix (PHP)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/perte-a-terminaison\/\">La provision pour Perte \u00e0 Terminaison (PAT)<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-provision-pour-indemnite-de-depart-a-la-retraite-idr-et-sa-comptabilisation\/\" target=\"_self\" rel=\"noopener\">La provision pour indemnit\u00e9 de d\u00e9part \u00e0 la retraite (IDR)<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>En comptabilit\u00e9, une\u00a0provision permet de prendre en compte l\u2019existence d\u2019un risque qui est \u00e0 la fois mesurable, probable mais cependant incertain. La provision est directement li\u00e9e \u00e0 l\u2019un des principes de base de la comptabilit\u00e9, la prudence. La provision comptable&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5218,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-8157","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Qu&#039;est-ce qu&#039;une provision comptable ?<\/title>\n<meta name=\"description\" content=\"La provision comptable permet de prendre en compte l\u2019existence d\u2019un risque mesurable, probable mais incertain.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/provision-comptable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta 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