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Cette opération est effectuée dans le cadre du principe d'indépendance des exercices et permet de rattacher les charges financières à l'exercice auquel elles se rapportent, même si elles ne sont pas encore exigibles.",[],{},{"nodeType":121,"data":240,"content":241},{},[242],{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"Lors de la constatation des intérêts courus sur des emprunts contractés auprès d'entités autres que les établissements de crédit (compte 164), les emprunts obligataires (comptes 161 et 163), ou les dettes rattachées à des participations (compte 17).",[],{},{"nodeType":121,"data":250,"content":251},{},[252],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"À l'ouverture de l'exercice suivant, pour contre-passer l'écriture de fin d'exercice précédent, avant d'enregistrer à nouveau les intérêts courus à la clôture du nouvel exercice.",[],{},{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Les écritures comptables impliquant ce compte sont généralement :",[],{},{"nodeType":117,"data":267,"content":268},{},[269,279],{"nodeType":121,"data":270,"content":271},{},[272],{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Au 31 décembre : débit du compte 6611 Intérêts des emprunts et dettes par le crédit du compte 1688 pour constater les intérêts courus non échus",[],{},{"nodeType":121,"data":280,"content":281},{},[282],{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"À l'ouverture de l'exercice suivant : débit du compte 1688 par le crédit du compte 6611 pour contre-passer l'écriture",[],{},{"nodeType":95,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Quels sont les impacts fiscaux du compte 1688 ?",[],{},{"nodeType":87,"data":297,"content":298},{},[299],{"nodeType":82,"value":300,"marks":301,"data":302},"L'utilisation du compte 1688 présente plusieurs impacts fiscaux importants :",[],{},{"nodeType":226,"data":304,"content":305},{},[306,316,326,336,346],{"nodeType":121,"data":307,"content":308},{},[309],{"nodeType":87,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"Déductibilité fiscale des intérêts : Les intérêts d'emprunts constituent généralement des charges financières déductibles du résultat fiscal. La comptabilisation des intérêts courus via le compte 1688 permet de déduire fiscalement ces charges sur l'exercice auquel elles se rapportent, conformément au principe de rattachement des charges aux produits.",[],{},{"nodeType":121,"data":317,"content":318},{},[319],{"nodeType":87,"data":320,"content":321},{},[322],{"nodeType":82,"value":323,"marks":324,"data":325},"Respect du principe comptable d'indépendance des exercices : L'utilisation du compte 1688 permet de respecter ce principe fondamental, assurant ainsi la conformité avec les exigences fiscales qui imposent que les charges soient rattachées à l'exercice qui les concerne.",[],{},{"nodeType":121,"data":327,"content":328},{},[329],{"nodeType":87,"data":330,"content":331},{},[332],{"nodeType":82,"value":333,"marks":334,"data":335},"Base de calcul pour certains impôts et taxes : Le montant des dettes financières, incluant les intérêts courus comptabilisés au compte 1688, peut entrer dans la base de calcul de certains impôts ou contributions (comme la CVAE ou la C3S).",[],{},{"nodeType":121,"data":337,"content":338},{},[339],{"nodeType":87,"data":340,"content":341},{},[342],{"nodeType":82,"value":343,"marks":344,"data":345},"Limitation de la déductibilité des intérêts : Il convient de noter que la déductibilité des charges financières peut être soumise à certaines limitations selon la réglementation fiscale en vigueur (règles de sous-capitalisation, plafonnement général des charges financières nettes).",[],{},{"nodeType":121,"data":347,"content":348},{},[349],{"nodeType":87,"data":350,"content":351},{},[352],{"nodeType":82,"value":353,"marks":354,"data":355},"Contrôles fiscaux : La justification des intérêts courus comptabilisés au compte 1688 peut faire l'objet d'une attention particulière lors des contrôles fiscaux, notamment concernant le taux d'intérêt appliqué, la réalité de la dette et la correcte répartition temporelle des charges.",[],{},{"nodeType":95,"data":357,"content":358},{},[359],{"nodeType":82,"value":360,"marks":361,"data":362},"3 points clés à retenir sur le compte 1688",[],{},{"nodeType":226,"data":364,"content":365},{},[366,376,386],{"nodeType":121,"data":367,"content":368},{},[369],{"nodeType":87,"data":370,"content":371},{},[372],{"nodeType":82,"value":373,"marks":374,"data":375},"Fonction d'ajustement temporel : Le compte 1688 permet de rattacher les charges d'intérêts à l'exercice auquel elles se rapportent économiquement, indépendamment de leur date d'exigibilité, respectant ainsi le principe d'indépendance des exercices.",[],{},{"nodeType":121,"data":377,"content":378},{},[379],{"nodeType":87,"data":380,"content":381},{},[382],{"nodeType":82,"value":383,"marks":384,"data":385},"Spécificité d'utilisation : Ce compte est exclusivement dédié aux intérêts courus sur les autres emprunts et dettes assimilées, à distinguer des comptes spécifiques pour les intérêts des emprunts obligataires ou bancaires.",[],{},{"nodeType":121,"data":387,"content":388},{},[389],{"nodeType":87,"data":390,"content":391},{},[392],{"nodeType":82,"value":393,"marks":394,"data":395},"Impact sur la présentation des états financiers : Les montants inscrits au compte 1688 apparaissent au passif du bilan et contribuent à donner une image fidèle de l'endettement réel de l'entreprise à la date de clôture.",[],{},"compte-1688-interets-courus",false,[399],{"metadata":400,"sys":403,"fields":415},{"tags":401,"concepts":402},[],[],{"space":404,"id":406,"type":16,"createdAt":407,"updatedAt":408,"environment":409,"publishedVersion":411,"revision":62,"contentType":412,"locale":29},{"sys":405},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":410},{"id":21,"type":12,"linkType":22},24,{"sys":413},{"type":12,"linkType":27,"id":414},"category",{"contentfulName":416,"modelCategoryName":417,"slug":418,"contentTypeSlug":419,"metaTitle":421,"metaDescription":422,"mainTitle":423,"subtitle":440,"heroImage":441,"ctaButton":463,"ctaLink":464},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[420],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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