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Il fait partie des comptes de capitaux propres (classe 1) et permet de tracer comptablement les ajustements de valeur résultant de ces réévaluations.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Selon le Plan Comptable Général 2025, ce compte est utilisé pour comptabiliser la différence entre:",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"La valeur actuelle des immobilisations après réévaluation",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"La valeur nette comptable de ces mêmes immobilisations avant réévaluation",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 105 peut être subdivisé en tant que de besoin pour distinguer différentes opérations de réévaluation, notamment celles imposées par la loi de celles effectuées à l'initiative de l'entité.",[],{},{"nodeType":95,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Quand utiliser le compte 105 ?",[],{},{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Le compte 105 est utilisé dans les situations suivantes :",[],{},{"nodeType":163,"data":164,"content":165},"ordered-list",{},[166,199,209],{"nodeType":121,"data":167,"content":168},{},[169,176],{"nodeType":87,"data":170,"content":171},{},[172],{"nodeType":82,"value":173,"marks":174,"data":175},"Lors d'une opération d'ensemble de réévaluation qui peut être :",[],{},{"nodeType":117,"data":177,"content":178},{},[179,189],{"nodeType":121,"data":180,"content":181},{},[182],{"nodeType":87,"data":183,"content":184},{},[185],{"nodeType":82,"value":186,"marks":187,"data":188},"Une option ponctuelle à l'initiative de l'entité",[],{},{"nodeType":121,"data":190,"content":191},{},[192],{"nodeType":87,"data":193,"content":194},{},[195],{"nodeType":82,"value":196,"marks":197,"data":198},"Une réévaluation prévue par la loi",[],{},{"nodeType":121,"data":200,"content":201},{},[202],{"nodeType":87,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"Quand il est nécessaire d'effectuer des ajustements de valeur portant sur l'ensemble des immobilisations corporelles et financières dans le cadre d'une réévaluation des comptes",[],{},{"nodeType":121,"data":210,"content":211},{},[212],{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"En cas d'incorporation de l'écart de réévaluation au capital, pour enregistrer le transfert de tout ou partie de cet écart vers le capital social",[],{},{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Il est important de noter que la réévaluation est une opération d'ensemble concernant les immobilisations, et non une simple correction de valeur isolée d'un actif particulier.",[],{},{"nodeType":95,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"Quels sont les impacts fiscaux du compte 105 ?",[],{},{"nodeType":87,"data":234,"content":235},{},[236],{"nodeType":82,"value":237,"marks":238,"data":239},"Les écarts de réévaluation comptabilisés au compte 105 présentent plusieurs implications fiscales et comptables importantes :",[],{},{"nodeType":163,"data":241,"content":242},{},[243,253,263,273],{"nodeType":121,"data":244,"content":245},{},[246],{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"Impact sur le résultat : L'écart entre la valeur actuelle et la valeur nette comptable constaté lors d'une opération de réévaluation ne participe pas à la détermination du résultat. Il s'agit d'une opération patrimoniale qui est inscrite directement dans les capitaux propres.",[],{},{"nodeType":121,"data":254,"content":255},{},[256],{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Possibilité d'incorporation au capital : L'écart de réévaluation peut être incorporé en tout ou partie au capital social, ce qui permet de renforcer la structure financière de l'entreprise.",[],{},{"nodeType":121,"data":264,"content":265},{},[266],{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"Restriction d'utilisation : L'écart de réévaluation ne peut pas être utilisé pour compenser les pertes de l'entreprise, sauf s'il a été préalablement incorporé au capital.",[],{},{"nodeType":121,"data":274,"content":275},{},[276],{"nodeType":87,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":282},"Traitement dans les capitaux propres : Les écarts de réévaluation font partie intégrante des capitaux propres et contribuent ainsi à renforcer la situation nette de l'entreprise, ce qui peut améliorer certains ratios financiers.",[],{},{"nodeType":95,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"3 points clés à retenir sur le compte 105",[],{},{"nodeType":117,"data":291,"content":292},{},[293,303,313],{"nodeType":121,"data":294,"content":295},{},[296],{"nodeType":87,"data":297,"content":298},{},[299],{"nodeType":82,"value":300,"marks":301,"data":302},"Le compte 105 enregistre les différences de valeur constatées lors des opérations de réévaluation d'immobilisations et s'inscrit directement dans les capitaux propres sans impact sur le résultat.",[],{},{"nodeType":121,"data":304,"content":305},{},[306],{"nodeType":87,"data":307,"content":308},{},[309],{"nodeType":82,"value":310,"marks":311,"data":312},"Ces écarts peuvent être incorporés au capital mais ne peuvent pas compenser les pertes sauf s'ils ont été préalablement incorporés au capital.",[],{},{"nodeType":121,"data":314,"content":315},{},[316],{"nodeType":87,"data":317,"content":318},{},[319],{"nodeType":82,"value":320,"marks":321,"data":322},"La réévaluation est une opération ponctuelle qui peut être initiée par l'entité elle-même ou prévue par la loi, et qui concerne l'ensemble des immobilisations corporelles et financières.",[],{},"compte-105-ecarts-de-reevaluation",false,[326],{"metadata":327,"sys":330,"fields":342},{"tags":328,"concepts":329},[],[],{"space":331,"id":333,"type":16,"createdAt":334,"updatedAt":335,"environment":336,"publishedVersion":338,"revision":62,"contentType":339,"locale":29},{"sys":332},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":337},{"id":21,"type":12,"linkType":22},24,{"sys":340},{"type":12,"linkType":27,"id":341},"category",{"contentfulName":343,"modelCategoryName":344,"slug":345,"contentTypeSlug":346,"metaTitle":348,"metaDescription":349,"mainTitle":350,"subtitle":367,"heroImage":368,"ctaButton":390,"ctaLink":391},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[347],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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