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Selon le PCG 2025, ce compte peut être utilisé pour comptabiliser trois catégories de stocks :",[],{},{"nodeType":111,"data":112,"content":113},"unordered-list",{},[114,125,135],{"nodeType":115,"data":116,"content":117},"list-item",{},[118],{"nodeType":88,"data":119,"content":120},{},[121],{"nodeType":83,"value":122,"marks":123,"data":124},"Les stocks en voie d'acheminement : stocks dont l'entité est déjà propriétaire mais qui n'ont pas encore été réceptionnés physiquement dans ses locaux",[],{},{"nodeType":115,"data":126,"content":127},{},[128],{"nodeType":88,"data":129,"content":130},{},[131],{"nodeType":83,"value":132,"marks":133,"data":134},"Les stocks mis en dépôt : stocks appartenant à l'entité mais conservés dans les locaux d'un tiers (dépositaire)",[],{},{"nodeType":115,"data":136,"content":137},{},[138],{"nodeType":88,"data":139,"content":140},{},[141],{"nodeType":83,"value":142,"marks":143,"data":144},"Les stocks donnés en consignation : stocks confiés à un tiers (consignataire) qui se chargera de les vendre pour le compte de l'entité",[],{},{"nodeType":88,"data":146,"content":147},{},[148],{"nodeType":83,"value":149,"marks":150,"data":151},"Ce compte est particulièrement utile lorsque l'entité pratique un inventaire permanent en comptabilité générale, permettant ainsi de suivre avec précision les mouvements de stocks qui ne sont pas physiquement présents dans les magasins de l'entreprise.",[],{},{"nodeType":96,"data":153,"content":154},{},[155],{"nodeType":83,"value":156,"marks":157,"data":158},"Quand utiliser le compte 38 ?",[],{},{"nodeType":88,"data":160,"content":161},{},[162],{"nodeType":83,"value":163,"marks":164,"data":165},"Le compte 38 est utilisé dans les situations suivantes :",[],{},{"nodeType":111,"data":167,"content":168},{},[169,179,189,199],{"nodeType":115,"data":170,"content":171},{},[172],{"nodeType":88,"data":173,"content":174},{},[175],{"nodeType":83,"value":176,"marks":177,"data":178},"Lors d'achats de marchandises ou matières dont l'entité est juridiquement propriétaire (transfert de propriété effectué) mais qui sont encore en transit ou en attente de livraison",[],{},{"nodeType":115,"data":180,"content":181},{},[182],{"nodeType":88,"data":183,"content":184},{},[185],{"nodeType":83,"value":186,"marks":187,"data":188},"Pour suivre les stocks confiés à des tiers (dépositaires ou consignataires) jusqu'à leur réception dans les magasins du dépositaire ou du consignataire",[],{},{"nodeType":115,"data":190,"content":191},{},[192],{"nodeType":88,"data":193,"content":194},{},[195],{"nodeType":83,"value":196,"marks":197,"data":198},"En période transitoire entre le moment où l'entité devient propriétaire des biens et le moment où ces biens sont intégrés dans les comptes de stocks correspondant à leur nature (comptes 31 à 37)",[],{},{"nodeType":115,"data":200,"content":201},{},[202],{"nodeType":88,"data":203,"content":204},{},[205],{"nodeType":83,"value":206,"marks":207,"data":208},"En fin d'exercice comptable lorsque des stocks sont en transit, en dépôt ou en consignation et n'ont pas encore été ventilés dans les comptes de stocks définitifs",[],{},{"nodeType":88,"data":210,"content":211},{},[212],{"nodeType":83,"value":213,"marks":214,"data":215},"Il est important de noter que le PCG 2025 précise que si le compte 38 n'est pas soldé en fin de période, les entités doivent donner le détail des stocks ainsi comptabilisés, assurant ainsi la transparence de l'information financière.",[],{},{"nodeType":96,"data":217,"content":218},{},[219],{"nodeType":83,"value":220,"marks":221,"data":222},"Quels sont les impacts fiscaux du compte 38 ?",[],{},{"nodeType":88,"data":224,"content":225},{},[226],{"nodeType":83,"value":227,"marks":228,"data":229},"L'utilisation du compte 38 présente plusieurs implications fiscales et comptables :",[],{},{"nodeType":111,"data":231,"content":232},{},[233,243,253,263,273,283],{"nodeType":115,"data":234,"content":235},{},[236],{"nodeType":88,"data":237,"content":238},{},[239],{"nodeType":83,"value":240,"marks":241,"data":242},"Valorisation des stocks : Les stocks comptabilisés au compte 38 doivent être valorisés selon les mêmes méthodes que les autres stocks (coût d'acquisition, coût de production)",[],{},{"nodeType":115,"data":244,"content":245},{},[246],{"nodeType":88,"data":247,"content":248},{},[249],{"nodeType":83,"value":250,"marks":251,"data":252},"Impact sur le résultat fiscal : Ces stocks sont inclus dans la valeur des stocks à l'inventaire et influencent donc le résultat fiscal de l'entreprise au même titre que les autres stocks",[],{},{"nodeType":115,"data":254,"content":255},{},[256],{"nodeType":88,"data":257,"content":258},{},[259],{"nodeType":83,"value":260,"marks":261,"data":262},"Obligations déclaratives : L'entité doit être en mesure de justifier l'existence et la valorisation de ces stocks lors d'un contrôle fiscal, même s'ils ne sont pas physiquement présents dans ses locaux",[],{},{"nodeType":115,"data":264,"content":265},{},[266],{"nodeType":88,"data":267,"content":268},{},[269],{"nodeType":83,"value":270,"marks":271,"data":272},"TVA : Le traitement de la TVA sur ces stocks suit les règles générales applicables aux acquisitions de biens, indépendamment de leur localisation physique",[],{},{"nodeType":115,"data":274,"content":275},{},[276],{"nodeType":88,"data":277,"content":278},{},[279],{"nodeType":83,"value":280,"marks":281,"data":282},"Documentation : L'utilisation du compte 38 nécessite une documentation rigoureuse permettant de suivre les mouvements de ces stocks particuliers et de justifier leur existence et leur valorisation",[],{},{"nodeType":115,"data":284,"content":285},{},[286],{"nodeType":88,"data":287,"content":288},{},[289],{"nodeType":83,"value":290,"marks":291,"data":292},"Contrôle interne : Un suivi spécifique de ces stocks est nécessaire pour s'assurer qu'ils sont bien intégrés dans les comptes de stocks définitifs dès leur réception dans les magasins de l'entité ou du dépositaire/consignataire",[],{},{"nodeType":96,"data":294,"content":295},{},[296],{"nodeType":83,"value":297,"marks":298,"data":299},"3 point clés à retenir sur le compte 38",[],{},{"nodeType":111,"data":301,"content":302},{},[303,313,323],{"nodeType":115,"data":304,"content":305},{},[306],{"nodeType":88,"data":307,"content":308},{},[309],{"nodeType":83,"value":310,"marks":311,"data":312},"Le compte 38 est un compte transitoire permettant de suivre les stocks en voie d'acheminement, en dépôt ou en consignation, particulièrement utile dans le cadre d'un inventaire permanent.",[],{},{"nodeType":115,"data":314,"content":315},{},[316],{"nodeType":88,"data":317,"content":318},{},[319],{"nodeType":83,"value":320,"marks":321,"data":322},"Ces stocks doivent être ventilés dans les comptes correspondant à leur nature dès leur réception dans 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