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Il permet d'enregistrer les créances qui ne sont ni des prêts (compte 274), ni des dépôts et cautionnements (compte 275), ni des créances rattachées à des participations (compte 267).",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Selon le Plan Comptable Général 2025, le compte 276 se subdivise en :",[],{},{"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},"2761 : Créances diverses",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"2768 : Intérêts courus, avec des sous-comptes spécifiques 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diverses",[],{},{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Ce compte s'inscrit dans le cadre des autres immobilisations financières (compte 27) qui comprennent également les titres immobilisés (comptes 271, 272 et 273), les prêts (compte 274), les dépôts et cautionnements versés (compte 275), et les actions ou parts propres (compte 277).",[],{},{"nodeType":95,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Quand utiliser le compte 276 ?",[],{},{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Le compte 276 est utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":206,"content":207},{},[208,218,228,238,248],{"nodeType":121,"data":209,"content":210},{},[211],{"nodeType":87,"data":212,"content":213},{},[214],{"nodeType":82,"value":215,"marks":216,"data":217},"Pour enregistrer des créances à long terme (durée supérieure à un 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Cette dépréciation est fiscalement déductible sous certaines conditions, notamment si le risque est précisément identifié et justifié",[],{},{"nodeType":121,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Produits financiers : Les intérêts générés par ces créances constituent des produits financiers imposables au titre de l'exercice de leur rattachement, qu'ils soient encaissés ou non",[],{},{"nodeType":121,"data":303,"content":304},{},[305],{"nodeType":87,"data":306,"content":307},{},[308],{"nodeType":82,"value":309,"marks":310,"data":311},"Plus ou moins-values : En cas de cession ou de remboursement de ces créances immobilisées, l'entreprise peut constater une plus-value ou une moins-value imposable selon le régime des plus-values professionnelles",[],{},{"nodeType":121,"data":313,"content":314},{},[315],{"nodeType":87,"data":316,"content":317},{},[318],{"nodeType":82,"value":319,"marks":320,"data":321},"Créances en devises : Les créances immobilisées libellées en devises doivent faire l'objet d'une actualisation à la clôture de l'exercice. Les écarts de conversion constatés sont enregistrés dans des comptes transitoires (comptes 476 et 477) sans impact immédiat sur le résultat fiscal",[],{},{"nodeType":121,"data":323,"content":324},{},[325],{"nodeType":87,"data":326,"content":327},{},[328],{"nodeType":82,"value":329,"marks":330,"data":331},"Contrôle fiscal : Ces créances font souvent l'objet d'une attention particulière lors des contrôles fiscaux, notamment concernant leur qualification en immobilisations financières (caractère durable) et la justification de leur valorisation",[],{},{"nodeType":95,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"3 point clés à retenir sur le compte 276",[],{},{"nodeType":117,"data":340,"content":341},{},[342,352,362],{"nodeType":121,"data":343,"content":344},{},[345],{"nodeType":87,"data":346,"content":347},{},[348],{"nodeType":82,"value":349,"marks":350,"data":351},"Le compte 276 permet d'enregistrer les créances à caractère durable qui ne peuvent être classées dans les autres catégories d'immobilisations financières, avec une distinction entre les créances principales (2761) et les intérêts courus (2768)",[],{},{"nodeType":121,"data":353,"content":354},{},[355],{"nodeType":87,"data":356,"content":357},{},[358],{"nodeType":82,"value":359,"marks":360,"data":361},"Ces créances immobilisées représentent des placements à long terme et doivent être distinguées des créances d'exploitation à court terme qui figurent en classe 4",[],{},{"nodeType":121,"data":363,"content":364},{},[365],{"nodeType":87,"data":366,"content":367},{},[368],{"nodeType":82,"value":369,"marks":370,"data":371},"Les créances immobilisées peuvent faire l'objet d'une dépréciation (compte 2976) si leur valeur actuelle devient inférieure à leur valeur d'entrée dans le patrimoine, avec des impacts fiscaux potentiels",[],{},"compte-276-autres-creances-immobilisees",false,[375],{"metadata":376,"sys":379,"fields":391},{"tags":377,"concepts":378},[],[],{"space":380,"id":382,"type":16,"createdAt":383,"updatedAt":384,"environment":385,"publishedVersion":387,"revision":62,"contentType":388,"locale":29},{"sys":381},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":386},{"id":21,"type":12,"linkType":22},24,{"sys":389},{"type":12,"linkType":27,"id":390},"category",{"contentfulName":392,"modelCategoryName":393,"slug":394,"contentTypeSlug":395,"metaTitle":397,"metaDescription":398,"mainTitle":399,"subtitle":416,"heroImage":417,"ctaButton":439,"ctaLink":440},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[396],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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