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Selon le Plan Comptable Général 2025, ces charges exceptionnelles sont inscrites au débit d'une subdivision du compte 678 \"Autres charges exceptionnelles\".",[],{},{"nodeType":95,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 67 permet d'isoler plusieurs types de charges spécifiques :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":95,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Les charges directement liées à un événement majeur et inhabituel - ce sont des charges qui n'auraient pas été constatées en l'absence de cet événement",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":95,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Les charges constatées du fait d'écritures comptables d'origine purement fiscale, telles que définies par l'Autorité des normes comptables",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":95,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Les charges liées aux changements de méthode comptable que l'entité comptabilise en résultat plutôt qu'en capitaux propres en raison de l'application de règles fiscales",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":95,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"Les corrections d'erreurs sauf lorsqu'il s'agit de corriger une écriture ayant été directement imputée sur les capitaux propres",[],{},{"nodeType":95,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Le compte 67 comprend notamment la subdivision suivante :",[],{},{"nodeType":110,"data":162,"content":163},{},[164],{"nodeType":114,"data":165,"content":166},{},[167],{"nodeType":95,"data":168,"content":169},{},[170],{"nodeType":82,"value":171,"marks":172,"data":173},"Le compte 672 - Compte à la disposition des entités pour enregistrer, en cours d'exercice, les charges sur exercices antérieurs",[],{},{"nodeType":87,"data":175,"content":176},{},[177],{"nodeType":82,"value":178,"marks":179,"data":180},"Quand utiliser le compte 67 ?",[],{},{"nodeType":95,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Le compte 67 est utilisé dans les situations suivantes :",[],{},{"nodeType":189,"data":190,"content":191},"ordered-list",{},[192,202,212,222],{"nodeType":114,"data":193,"content":194},{},[195],{"nodeType":95,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Lors d'événements majeurs et inhabituels affectant l'activité de l'entreprise. Il s'agit d'opérations qui sortent clairement du cadre des activités ordinaires et courantes de l'entité.",[],{},{"nodeType":114,"data":203,"content":204},{},[205],{"nodeType":95,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Pour les charges sur exercices antérieurs : En cours de période, les entités peuvent utiliser le compte 672 pour enregistrer ces charges, à condition de les réimputer, en fin d'exercice, selon leur affectation réelle (charges d'exploitation, charges financières ou charges exceptionnelles).",[],{},{"nodeType":114,"data":213,"content":214},{},[215],{"nodeType":95,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Lorsque l'entreprise n'est pas en mesure d'identifier immédiatement la nature exceptionnelle d'une charge. Dans ce cas, l'affectation des charges à reclasser en résultat exceptionnel sera effectuée en fin d'exercice, en les inscrivant au débit d'une subdivision du compte 678 par le crédit du compte de charges initialement imputé.",[],{},{"nodeType":114,"data":223,"content":224},{},[225],{"nodeType":95,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Pour les écritures comptables d'origine purement fiscale, qui doivent être comptabilisées en résultat exceptionnel conformément aux règlements de l'Autorité des normes comptables.",[],{},{"nodeType":95,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Il est important de noter que le compte 67 ne doit pas être confondu avec d'autres comptes de charges comme le compte 66 (Charges financières) ou les comptes 60 à 65 qui concernent les charges d'exploitation.",[],{},{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Quels sont les impacts fiscaux du compte 67 ?",[],{},{"nodeType":95,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"L'utilisation du compte 67 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":189,"data":254,"content":255},{},[256,266,276,286,296],{"nodeType":114,"data":257,"content":258},{},[259],{"nodeType":95,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Distinction des résultats courants et exceptionnels : La séparation entre le résultat courant et le résultat exceptionnel permet une analyse plus précise de la performance économique de l'entreprise. Cette distinction est importante tant pour les utilisateurs des états financiers que pour l'administration fiscale.",[],{},{"nodeType":114,"data":267,"content":268},{},[269],{"nodeType":95,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Traitement fiscal spécifique : Certaines charges exceptionnelles peuvent bénéficier de traitements fiscaux particuliers, notamment en matière de déductibilité ou d'étalement dans le temps.",[],{},{"nodeType":114,"data":277,"content":278},{},[279],{"nodeType":95,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Impact sur les indicateurs de performance : Le résultat exceptionnel est généralement exclu des analyses de performance opérationnelle, ce qui peut influencer l'évaluation de l'entreprise par les investisseurs et les créanciers.",[],{},{"nodeType":114,"data":287,"content":288},{},[289],{"nodeType":95,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Contrôle fiscal : Les charges exceptionnelles font souvent l'objet d'une attention particulière lors des contrôles fiscaux, en raison de leur caractère non récurrent et parfois significatif.",[],{},{"nodeType":114,"data":297,"content":298},{},[299],{"nodeType":95,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"Incidence sur le calcul de la participation des salariés : Le résultat exceptionnel est inclus dans l'assiette de calcul de la participation des salariés aux résultats de l'entreprise, ce qui peut avoir un impact sur les sommes distribuées aux salariés.",[],{},{"nodeType":87,"data":307,"content":308},{},[309],{"nodeType":82,"value":310,"marks":311,"data":312},"3 point clés à retenir sur le compte 67",[],{},{"nodeType":110,"data":314,"content":315},{},[316,326,336],{"nodeType":114,"data":317,"content":318},{},[319],{"nodeType":95,"data":320,"content":321},{},[322],{"nodeType":82,"value":323,"marks":324,"data":325},"Le compte 67 enregistre exclusivement les charges relatives à des événements majeurs et inhabituels, des écritures d'origine purement fiscale, des changements de méthode comptable et des corrections d'erreurs, permettant ainsi de les distinguer clairement des charges d'exploitation courantes.",[],{},{"nodeType":114,"data":327,"content":328},{},[329],{"nodeType":95,"data":330,"content":331},{},[332],{"nodeType":82,"value":333,"marks":334,"data":335},"En cours d'exercice, le compte 672 peut être utilisé temporairement pour les charges sur exercices antérieurs, avec une réimputation obligatoire en fin d'exercice selon leur nature réelle.",[],{},{"nodeType":114,"data":337,"content":338},{},[339],{"nodeType":95,"data":340,"content":341},{},[342],{"nodeType":82,"value":343,"marks":344,"data":345},"La bonne utilisation du compte 67 est essentielle pour la présentation fidèle des états financiers et l'analyse pertinente de la performance économique de l'entreprise, en isolant les éléments exceptionnels qui ne reflètent pas l'activité récurrente.",[],{},"compte-67-charges-exceptionnelles",false,[349],{"metadata":350,"sys":353,"fields":365},{"tags":351,"concepts":352},[],[],{"space":354,"id":356,"type":16,"createdAt":357,"updatedAt":358,"environment":359,"publishedVersion":361,"revision":62,"contentType":362,"locale":29},{"sys":355},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":360},{"id":21,"type":12,"linkType":22},24,{"sys":363},{"type":12,"linkType":27,"id":364},"category",{"contentfulName":366,"modelCategoryName":367,"slug":368,"contentTypeSlug":369,"metaTitle":371,"metaDescription":372,"mainTitle":373,"subtitle":390,"heroImage":391,"ctaButton":413,"ctaLink":414},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[370],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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