{"id":32985,"date":"2021-04-09T08:30:24","date_gmt":"2021-04-09T06:30:24","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=32985"},"modified":"2026-02-24T17:49:42","modified_gmt":"2026-02-24T16:49:42","slug":"la-comptabilisation-des-pertes-et-gains-de-change","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-comptabilisation-des-pertes-et-gains-de-change\/","title":{"rendered":"La comptabilisation des pertes et gains de change"},"content":{"rendered":"<p>Comment effectuer la comptabilisation des pertes et gains de change ? Les fluctuations des taux de change des devises avec l\u2019euro ont en effet un impact sur le r\u00e9sultat des entreprises. Celles-ci r\u00e9aliseront un \u201cgain de change\u201d lorsqu\u2019il y a \u00e9volution favorable de la valeur de l\u2019euro vis \u00e0 vis de la monnaie \u00e9trang\u00e8re concern\u00e9e, et une \u201cperte de change\u201d dans le cas contraire.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, d\u00e9taille dans cet article la comptabilisation des pertes et gains de change.<\/p>\n<h2><strong>Rappel<\/strong><\/h2>\n<div class=\"encadre-style\"> Jusqu\u2019au 31\/12\/2016, tous les gains et pertes de change \u00e9taient enregistr\u00e9s dans les comptes 666 et 766.<br \/>Depuis le 1er janvier 2017,\u00a0 les entreprises doivent distinguer la nature de leurs op\u00e9rations pour enregistrer les gains et pertes de change. (R\u00e8glement n\u00b02015-05 de l\u2019Autorit\u00e9 des Normes Comptables du 2 juillet 2015).<\/p>\n<p>S\u2019il s\u2019agit d\u2019op\u00e9rations commerciales, les pertes et gains de change s\u2019enregistrent dans les comptes :<\/p>\n<ul>\n<li>656 Pertes de change sur cr\u00e9ances et dettes commerciales,<\/li>\n<li>756 Gains de change sur cr\u00e9ances et dettes commerciales.<\/li>\n<\/ul>\n<p>S\u2019il s\u2019agit d\u2019op\u00e9rations financi\u00e8res, les pertes et gains de change s\u2019enregistrent dans les comptes :<\/p>\n<ul>\n<li>666 Pertes de change sur op\u00e9rations financi\u00e8res,<\/li>\n<li>766 Gains de change sur op\u00e9rations financi\u00e8res<\/li>\n<\/ul>\n<p><\/div>\n<h2><strong>Comptabilisation des\u00a0achats\u00a0en devises<\/strong><\/h2>\n<p>Les achats de marchandises en monnaies \u00e9trang\u00e8res sont convertis au cours du jour. Il peut s\u2019agir du jour d\u2019acceptation de la commande, ou du taux ayant servi de base aux n\u00e9gociations, etc., mais c\u2019est en g\u00e9n\u00e9ral le taux <strong>\u00e0 la date <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-nouvelles-mentions-legales-des-factures\/\" target=\"_self\" rel=\"noopener\">de la facture<\/a> <\/strong>qui est retenu. L\u2019achat est comptabilis\u00e9 sans TVA ni diff\u00e9rence de change. Cette derni\u00e8re n\u2019appara\u00eetra <strong>qu\u2019au moment du r\u00e8glement de la facture au fournisseur<\/strong>. (ou \u00e0 la <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/cloture-des-comptes-quelle-date-choisir\/\" target=\"_self\" rel=\"noopener\">cl\u00f4ture de l&rsquo;exercice<\/a>, lorsque les dettes seront r\u00e9\u00e9valu\u00e9es.)<\/p>\n<p>Les <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/differences-avance-acompte-arrhes\/\" target=\"_self\" rel=\"noopener\">avances et acomptes<\/a> \u00e9ventuels sont comptabilis\u00e9s au cours en vigueur le jour de leur paiement.<\/p>\n<h2><strong>Exemples de comptabilisation d&rsquo;une facture d&rsquo;achat\u00a0en devises<\/strong><\/h2>\n<h3><strong>Avec gain de change<\/strong><\/h3>\n<p>Une\u00a0entreprise ach\u00e8te le 20 mars 2020 (date de facture) des marchandises \u00e0 un fournisseur br\u00e9silien pour un montant total de 10 000 BRL. \u00c0 cette date, le cours est de\u00a05,45 BRL pour 1\u20ac. Le r\u00e8glement intervient le 11 Mai. Le cours du r\u00e9al est alors de\u00a06,30 BRL pour 1\u20ac. Les \u00e9critures seront les suivantes :<\/p>\n<p>Le 20\/03\u00a0 \u00a0:<\/p>\n<p>6079.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Achat de marchandises en devises\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1834,86<\/p>\n<p>401\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fournisseur br\u00e9silien\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a01834,86<\/p>\n<p>Le 11\/05 :<\/p>\n<p>401\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fournisseur br\u00e9silien\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a01834,86<\/p>\n<p>756\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Gain de change\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 247,56<\/p>\n<p>5121\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Virement au fournisseur br\u00e9silien\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a01587,30<\/p>\n<h3><strong>Avec perte de change<\/strong><\/h3>\n<p>La m\u00eame\u00a0entreprise ach\u00e8te le 31 Ao\u00fbt 2020 (date de facture) des marchandises \u00e0 un fournisseur sud africain pour un montant total de 20 000 Rands. \u00c0 cette date, le cours est de\u00a020,30 Rands pour 1\u20ac. Le r\u00e8glement intervient le 9 Novembre. Le cours du Rand est alors de\u00a018,20 Rands pour 1\u20ac. Les \u00e9critures seront les suivantes :<\/p>\n<p>Le 31\/08\u00a0 :<\/p>\n<p>6079\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Achat de marchandises en devises\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 985,22<\/p>\n<p>401\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fournisseur sud africain\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 985,22<\/p>\n<p>Le 09\/11\u00a0 :<\/p>\n<p>401\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fournisseur sud africain\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 985,22<\/p>\n<p>656\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Perte de change\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0113,68<\/p>\n<p>5121\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Virement au fournisseur sud africain\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1098,90<\/p>\n<h3><strong>En cas de cl\u00f4ture de l\u2019exercice entre la date de facture et la date de r\u00e8glement<\/strong><\/h3>\n<p>En vertu du principe \u201cd&rsquo;image fid\u00e8le\u201d, il sera n\u00e9cessaire de passer une \u00e9criture de d\u00e9valuation ou de r\u00e9\u00e9valuation de la dette fournisseur, en tenant compte du taux de la devise\u00a0 \u00e9trang\u00e8re \u00e0 la date de la cl\u00f4ture.<\/p>\n<h3><strong>Exemple :<\/strong><\/h3>\n<p>L\u2019entreprise a r\u00e9alis\u00e9 des achats le 17 D\u00e9cembre 2019 (date de facture) aupr\u00e8s d\u2019un fournisseur hong kongais pour un montant total de 150 000 dollars de Hong Kong (HKD). \u00c0 cette date, le cours \u00e9tait de\u00a08,68 HKD pour 1\u20ac.<\/p>\n<p>Le r\u00e8glement intervient le 18 F\u00e9vrier 2020. Le cours du HKD est alors de\u00a08,40 HKD pour 1\u20ac. Mais au 31 D\u00e9cembre 2019, date de la cl\u00f4ture de l\u2019exercice, le cours du HKD \u00e9tait de 8,64 HKD pour un euro.<\/p>\n<p>Les \u00e9critures comptables seront donc les suivantes :<\/p>\n<h4><strong>17\/12\/19 (date de la facture du fournisseur)<\/strong><\/h4>\n<p>6079\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Achat de marchandises en devises\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 17 281,10<\/p>\n<p>(150 000 HKD \/ 8,68)<\/p>\n<p>401\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fournisseur hong-kongais\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 17 281,10<\/p>\n<h4><strong>31\/12\/19 (date de cl\u00f4ture de l\u2019exercice)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/h4>\n<p>La diff\u00e9rence d\u2019\u00e9valuation qui appara\u00eet \u00e0 la cl\u00f4ture est comptabilis\u00e9e dans un compte<strong> transitoire. <\/strong>La <strong>perte latente<\/strong> est enregistr\u00e9e dans un compte d\u2019actif 476 \u00ab\u00a0diff\u00e9rences de conversion ACTIF\u00a0\u00bb :<\/p>\n<p>476\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Perte de change latente\u00a0\u00a0 \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 80,01<\/p>\n<p>(150 000 HKD \/ 8,64) &#8211; (150 000 \/ 8,68)<\/p>\n<p>401\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fournisseur hong-kongais\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 80,01<\/p>\n<p>Selon le respect du principe de prudence, une provision est enregistr\u00e9e afin de faire supporter cette perte latente au r\u00e9sultat de l\u2019exercice.<\/p>\n<p>1515\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Provision pour perte de change\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 80,01<\/p>\n<p>6865\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dotation aux provisions\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 80,01<\/p>\n<h4><strong>01\/01\/20 <\/strong><strong>Extourne de l\u2019\u00e9criture de perte de change<\/strong><\/h4>\n<p>476\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Perte de change latente\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 80,01<\/p>\n<p>401\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fournisseur hong kongais\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 80,01<\/p>\n<p>Reprise de la provision<\/p>\n<p>1515\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Provision pour perte de change\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 80,01<\/p>\n<p>6865\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Reprise de provisions\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 80,01<\/p>\n<h4><strong>18\/02\/20 (date de r\u00e8glement du fournisseur)<\/strong><\/h4>\n<p>401\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fournisseur hong-kongais\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 17 281,10<\/p>\n<p>(150 000 \/ 8,40)<\/p>\n<p>656\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Perte de change\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0576,04<\/p>\n<p>(17 857,40 &#8211; 17 281,10)<\/p>\n<p>5121\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Virement au fournisseur hong-kongais\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 17 857,14<\/p>\n<h2><strong>R\u00e9<\/strong><strong>gime fiscal<\/strong><\/h2>\n<p>La comptabilisation des pertes et gains de change constate\u0301s lors des re\u0300glements refl\u00e8te les charges et produits fiscaux de l\u2019exercice. Ces derniers ne ne\u0301cessitent pas de re\u0301ajustement pour la de\u0301termination du <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/impot-societes-resultat-fiscal\/\" target=\"_self\" rel=\"noopener\">r\u00e9sultat fiscal<\/a>.<\/p>\n<p>Les pertes et gains latents qui n&rsquo;interviendraient pas dans <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/difference-resultat-comptable-resultat-fiscal\/\" target=\"_self\" rel=\"noopener\">le r\u00e9sultat comptable<\/a> doivent e\u0302tre pris en compte dans le re\u0301sultat fiscal. Il convient donc de de\u0301duire les pertes latentes par une diff\u00e9rence de conversion Actif. Et de re\u0301inte\u0301grer les gains latents par une diffe\u0301rence de conversion Passif.<\/p>\n<p>(Attention, la provision pour perte de change n&rsquo;est pas de\u0301ductible. Elle doit e\u0302tre re\u0301inte\u0301gre\u0301e.)<\/p>\n<h2><strong>Comptabilisation des\u00a0emprunts et dettes\u00a0en monnaies \u00e9trang<\/strong><strong>\u00e8<\/strong><strong>res<\/strong><\/h2>\n<p>La comptabilisation des pertes et gains de change intervient aussi lors d&rsquo;une op\u00e9ration d&#8217;emprunt. Ainsi, les emprunts et les pre\u0302ts de l\u2019entreprise contract\u00e9s en monnaie \u00e9trang\u00e8re sont comptabilise\u0301s en euros en leur appliquant le cours du jour de l&rsquo;ope\u0301ration. \u00c0 la fin de l\u2019exercice, l\u2019entreprise r\u00e9\u00e9valuera obligatoirement sa dette au cours en vigueur \u00e0 la date de cl\u00f4ture. Cette r\u00e9\u00e9valuation concerne le montant de l&#8217;emprunt<strong> et les int\u00e9r\u00eats courus<\/strong>.<\/p>\n<p>Lors de leur remboursement, la diffe\u0301rence est comptabilise\u0301e au cre\u0301dit du compte 766 ou au de\u0301bit du compte 666.<\/p>\n<p>Prenons l\u2019exemple d\u2019une soci\u00e9t\u00e9 qui a emprunt\u00e9 200 000 USD le 30\/09\/2019. \u00c0 cette date, l\u2019euro vaut 1,09 dollars. L\u2019emprunt est contract\u00e9 sur 10 ans, \u00e9ch\u00e9ance et int\u00e9r\u00eats (4%) annuels payables \u00e0 la date anniversaire du contrat.<\/p>\n<p>Les \u00e9critures comptables seront donc les suivantes :<\/p>\n<h4><strong>30\/09\/2019<\/strong><\/h4>\n<p>164 \u00a0\u00a0 Emprunt aupr\u00e8s d\u2019un \u00e9tablissement de cr\u00e9dit\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 183 486,23<\/p>\n<p>(200 000 USD \/ 1,09)<\/p>\n<p>512\u00a0\u00a0\u00a0\u00a0 Banque\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 183 486,23<\/p>\n<p>31\/12\/2019 (date de cl\u00f4ture de l\u2019exercice)<\/p>\n<p>1688\u00a0\u00a0 Int\u00e9r\u00eats courus en 2019 sur l\u2019emprunt\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0 1 785,71<\/p>\n<p>(200 000 * 4%)\/ 1,12)\/4<\/p>\n<p>6611\u00a0\u00a0 Int\u00e9r\u00eats des emprunts\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a01 785,71<\/p>\n<p>En vertu du principe \u201cd&rsquo;image fid\u00e8le\u201d, il sera n\u00e9cessaire de passer une \u00e9criture de d\u00e9valuation ou de r\u00e9\u00e9valuation de l\u2019emprunt, en tenant compte du taux de la devise\u00a0 \u00e9trang\u00e8re \u00e0 la date de la cl\u00f4ture. Le taux du dollar au 31\/12\/2019 est de 1,12 USD pour un euro. La dette de l\u2019entreprise vis \u00e0 vis de l\u2019\u00e9tablissement de cr\u00e9dit \u00e9tranger n\u2019est donc plus que de 178 571,42 euros.<\/p>\n<p>Ce <strong>gain latent<\/strong> est enregistr\u00e9 dans un compte au passif du bilan 477\u00a0 \u00ab\u00a0diff\u00e9rences de conversion PASSIF\u00a0\u00bb. Selon le principe de prudence, cette plus-value latente n\u2019a aucune incidence sur le r\u00e9sultat de\u00a0l\u2019exercice.<\/p>\n<p>164 \u00a0\u00a0 Emprunt aupr\u00e8s d\u2019un \u00e9tablissement de cr\u00e9dit\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4 914,80<\/p>\n<p>477\u00a0\u00a0\u00a0\u00a0 Gain latent (\u00c9cart de conversion Passif)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4 914,80<\/p>\n<h4><strong>01\/01\/2020<\/strong><\/h4>\n<p>Extourne des \u00e9critures d\u2019int\u00e9r\u00eats courus<\/p>\n<p>1688\u00a0\u00a0 Int\u00e9r\u00eats courus sur emprunts\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1 785,71<\/p>\n<p>6611\u00a0\u00a0 Reprise de provision (Int\u00e9r\u00eats des emprunts)\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1 785,71<\/p>\n<p>On consid\u00e8re les comptes transitoires comme des comptes de r\u00e9gularisation. Il faut donc contrepasser les \u00e9critures au d\u00e9but de l\u2019exercice suivant :<\/p>\n<p>164 \u00a0\u00a0 Emprunt aupr\u00e8s d\u2019un \u00e9tablissement de cr\u00e9dit\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4 914,80<\/p>\n<p>477\u00a0\u00a0\u00a0\u00a0 Gain latent (\u00c9cart de conversion Passif)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4 914,80<\/p>\n<h4><strong>30\/09\/2020 (\u00e9ch\u00e9ance annuelle)<\/strong><\/h4>\n<p>6611\u00a0\u00a0 Int\u00e9r\u00eats des emprunts\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6 808,51<\/p>\n<p>(200 000 * 4%)\/ 1,175)<\/p>\n<p>164 \u00a0\u00a0 Emprunt aupr\u00e8s d\u2019un \u00e9tablissement de cr\u00e9dit \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 17 021,27<\/p>\n<p>(20 000\/1,175)<\/p>\n<p>512\u00a0\u00a0\u00a0\u00a0 Banque\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 23 829,78<\/p>\n<p>S\u2019il ne s\u2019\u00e9tait agi d\u2019un gain, mais d\u2019une perte de change, rench\u00e9rissant l\u2019emprunt, il aurait fallu provisionner cette perte par une \u00e9criture en compte 1515\/6865.<\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Et retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/\">Le bilan comptable<\/a><\/li>\n<li><a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/actualites-de-mars-2026\/\">Actualit\u00e9s de Mars 2026 <\/a><\/li>\n<li><a style=\"font-size: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/ecriture-comptable-03242014avs1\/\">Qu<u>\u2019<\/u><u>est-ce qu<\/u><u>\u2019<\/u><u>une \u00e9criture comptable ?<\/u><\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-incontournables-de-la-comptabilite\/\">Les incontournables de la comptabilit\u00e9<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comprendre-passif-bilan-comptable\/\">Comprendre le passif de son bilan comptable<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comment effectuer la comptabilisation des pertes et gains de change ? Les fluctuations des taux de change des devises avec l\u2019euro ont en effet un impact sur le r\u00e9sultat des entreprises. Celles-ci r\u00e9aliseront un \u201cgain de change\u201d lorsqu\u2019il y a&#8230;<\/p>\n","protected":false},"author":1,"featured_media":32987,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-32985","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>La comptabilisation des pertes et gains de change | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La comptabilisation des pertes et gains de change traduit les fluctuations des taux de change des devises dans le r\u00e9sultat des entreprises.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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