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Il est débité lorsque la valeur d'une créance en euros diminue en raison d'une évolution défavorable du taux de change entre la date initiale de comptabilisation et la date d'évaluation (généralement à la clôture de l'exercice).\n\nLe compte 476 dans son ensemble est débité des pertes latentes constatées par le crédit de comptes de créances ou de dettes. Dans le cas spécifique du compte 4761, il s'agit d'une diminution des créances. La contrepartie est souvent le compte 411 (Clients) ou un autre compte de créance concerné par cette diminution de valeur.",[],{},{"nodeType":88,"data":119,"content":120},{},[121],{"nodeType":83,"value":122,"marks":123,"data":124},"",[],{},{"nodeType":79,"data":126,"content":127},{},[128],{"nodeType":83,"value":129,"marks":130,"data":131},"Quand utiliser le compte 4761 ?",[],{},{"nodeType":88,"data":133,"content":134},{},[135],{"nodeType":83,"value":136,"marks":137,"data":138},"Le compte 4761 est utilisé dans plusieurs contextes comptables :",[],{},{"nodeType":140,"data":141,"content":142},"unordered-list",{},[143,159,174],{"nodeType":144,"data":145,"content":146},"list-item",{},[147],{"nodeType":88,"data":148,"content":149},{},[150,155],{"nodeType":83,"value":151,"marks":152,"data":154},"À la clôture de l'exercice comptable",[153],{"type":99},{},{"nodeType":83,"value":156,"marks":157,"data":158}," : Les entreprises ayant des créances en monnaie étrangère doivent les réévaluer au taux de change en vigueur à la date de clôture. Si le taux a évolué défavorablement, la différence négative est comptabilisée au débit du compte 4761.",[],{},{"nodeType":144,"data":160,"content":161},{},[162],{"nodeType":88,"data":163,"content":164},{},[165,170],{"nodeType":83,"value":166,"marks":167,"data":169},"Lors de transactions commerciales internationales",[168],{"type":99},{},{"nodeType":83,"value":171,"marks":172,"data":173}," : Une entreprise française qui vend des biens ou services à l'étranger avec paiement en devise étrangère peut constater une perte latente si la valeur de l'euro augmente par rapport à cette devise.",[],{},{"nodeType":144,"data":175,"content":176},{},[177],{"nodeType":88,"data":178,"content":179},{},[180,185],{"nodeType":83,"value":181,"marks":182,"data":184},"Dans le cadre de la gestion des risques de change",[183],{"type":99},{},{"nodeType":83,"value":186,"marks":187,"data":188}," : Le compte 4761 permet de suivre et d'évaluer les pertes potentielles liées aux fluctuations monétaires, facilitant ainsi la prise de décision concernant d'éventuelles stratégies de couverture.\n\n",[],{},{"nodeType":79,"data":190,"content":191},{},[192],{"nodeType":83,"value":193,"marks":194,"data":195},"Quels sont les impact fiscaux du compte 4761 ?",[],{},{"nodeType":88,"data":197,"content":198},{},[199],{"nodeType":83,"value":200,"marks":201,"data":202},"Les pertes latentes enregistrées dans le compte 4761 ont des implications fiscales importantes à considérer :",[],{},{"nodeType":140,"data":204,"content":205},{},[206,221,236,251],{"nodeType":144,"data":207,"content":208},{},[209],{"nodeType":88,"data":210,"content":211},{},[212,217],{"nodeType":83,"value":213,"marks":214,"data":216},"Principe de prudence",[215],{"type":99},{},{"nodeType":83,"value":218,"marks":219,"data":220}," : Conformément aux principes comptables, les pertes latentes doivent être constatées dans les comptes même si elles ne sont pas encore réalisées.",[],{},{"nodeType":144,"data":222,"content":223},{},[224],{"nodeType":88,"data":225,"content":226},{},[227,232],{"nodeType":83,"value":228,"marks":229,"data":231},"Traitement fiscal",[230],{"type":99},{},{"nodeType":83,"value":233,"marks":234,"data":235}," : En principe, les variations de valeur des créances en monnaie étrangère ne sont prises en compte dans le résultat fiscal que lorsqu'elles se réalisent effectivement, c'est-à-dire au moment de l'encaissement de la créance.",[],{},{"nodeType":144,"data":237,"content":238},{},[239],{"nodeType":88,"data":240,"content":241},{},[242,247],{"nodeType":83,"value":243,"marks":244,"data":246},"Provisions pour pertes de change",[245],{"type":99},{},{"nodeType":83,"value":248,"marks":249,"data":250}," : Néanmoins, la constitution de provisions pour pertes de change latentes est généralement admise sous certaines conditions et peut influencer le résultat imposable de l'entreprise.",[],{},{"nodeType":144,"data":252,"content":253},{},[254],{"nodeType":88,"data":255,"content":256},{},[257,262,266,274],{"nodeType":83,"value":258,"marks":259,"data":261},"Symétrie avec les gains latents",[260],{"type":99},{},{"nodeType":83,"value":263,"marks":264,"data":265}," : À la différence des gains latents (enregistrés au ",[],{},{"nodeType":106,"data":267,"content":269},{"uri":268},"/fr/fiches-pratiques/plan-comptable/compte-4771-differences-de-conversion-passif-augmentation-de-creances",[270],{"nodeType":83,"value":271,"marks":272,"data":273},"compte 4771",[],{},{"nodeType":83,"value":275,"marks":276,"data":277},") qui peuvent être fiscalement imposables même s'ils ne sont pas réalisés, les pertes latentes suivent un traitement différent selon les réglementations fiscales en vigueur.\n",[],{},{"nodeType":88,"data":279,"content":280},{},[281],{"nodeType":83,"value":282,"marks":283,"data":284},"Il est recommandé de consulter un conseiller fiscal pour s'assurer de la correcte application des règles fiscales relatives aux différences de conversion, particulièrement dans un contexte de forte volatilité des taux de change.",[],{},{"nodeType":88,"data":286,"content":287},{},[288],{"nodeType":83,"value":122,"marks":289,"data":290},[],{},"compte-4761-difference-de-conversion-actif-diminution-de-creances",false,[294],{"metadata":295,"sys":298,"fields":310},{"tags":296,"concepts":297},[],[],{"space":299,"id":301,"type":16,"createdAt":302,"updatedAt":303,"environment":304,"publishedVersion":306,"revision":63,"contentType":307,"locale":29},{"sys":300},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":305},{"id":21,"type":12,"linkType":22},24,{"sys":308},{"type":12,"linkType":27,"id":309},"category",{"contentfulName":311,"modelCategoryName":312,"slug":313,"contentTypeSlug":314,"metaTitle":316,"metaDescription":317,"mainTitle":318,"subtitle":335,"heroImage":336,"ctaButton":358,"ctaLink":359},"Fiches pratiques - 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