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Il appartient à la classe 47 des comptes transitoires ou d'attente.",[],{},{"nodeType":84,"data":92,"content":93},{},[94],{"nodeType":79,"value":95,"marks":96,"data":97},"Ce compte est spécifiquement destiné à enregistrer les gains latents (non encore réalisés) résultant de l'augmentation de la valeur en euros des créances libellées en monnaies étrangères, suite aux variations favorables des taux de change.",[],{},{"nodeType":84,"data":99,"content":100},{},[101],{"nodeType":79,"value":102,"marks":103,"data":104},"Lorsqu'une entreprise détient une créance en devise étrangère (par exemple, une facture client à recevoir en dollars), la valeur de cette créance exprimée en euros peut fluctuer entre sa date d'émission et sa date de règlement. Si le taux de change évolue favorablement, entraînant une augmentation de la valeur de la créance en euros, cette plus-value latente doit être comptabilisée dans le compte 4771.",[],{},{"nodeType":84,"data":106,"content":107},{},[108],{"nodeType":79,"value":109,"marks":110,"data":111},"Selon l'article 1214-47 du PCG 2025, ce compte est crédité des gains latents constatés par le débit des comptes de créances concernés. Il s'utilise principalement en contrepartie des comptes clients (411) ou d'autres comptes de créances pour ajuster leur valeur en euros à la date de clôture.",[],{},{"nodeType":75,"data":113,"content":114},{},[115],{"nodeType":79,"value":116,"marks":117,"data":118},"Quand utiliser le compte 4771 ?",[],{},{"nodeType":84,"data":120,"content":121},{},[122],{"nodeType":79,"value":123,"marks":124,"data":125},"Le compte 4771 est utilisé dans plusieurs situations comptables spécifiques :",[],{},{"nodeType":84,"data":127,"content":128},{},[129,135,140],{"nodeType":79,"value":130,"marks":131,"data":134},"1. ",[132],{"type":133},"bold",{},{"nodeType":79,"value":136,"marks":137,"data":139},"À la clôture de l'exercice comptable",[138],{"type":133},{},{"nodeType":79,"value":141,"marks":142,"data":143}," : Toutes les créances en devises étrangères doivent être réévaluées au taux de change en vigueur à la date de clôture. Si cette réévaluation fait apparaître une augmentation de la valeur en euros de ces créances par rapport à leur comptabilisation initiale, la différence positive est enregistrée dans le compte 4771.",[],{},{"nodeType":84,"data":145,"content":146},{},[147,152,157],{"nodeType":79,"value":148,"marks":149,"data":151},"2. ",[150],{"type":133},{},{"nodeType":79,"value":153,"marks":154,"data":156},"Lors des opérations d'exportation",[155],{"type":133},{},{"nodeType":79,"value":158,"marks":159,"data":160}," : Une entreprise française qui vend des marchandises ou services à un client étranger avec paiement dans la devise du client utilisera ce compte pour enregistrer les gains latents si l'euro s'affaiblit par rapport à la devise concernée.",[],{},{"nodeType":84,"data":162,"content":163},{},[164,169,174],{"nodeType":79,"value":165,"marks":166,"data":168},"3. ",[167],{"type":133},{},{"nodeType":79,"value":170,"marks":171,"data":173},"Pour les prêts accordés en devises étrangères",[172],{"type":133},{},{"nodeType":79,"value":175,"marks":176,"data":177}," : Si une entreprise accorde un prêt en devise étrangère, l'évolution favorable du taux de change augmentant la valeur du prêt en euros sera comptabilisée dans ce compte.",[],{},{"nodeType":84,"data":179,"content":180},{},[181,186,191],{"nodeType":79,"value":182,"marks":183,"data":185},"4. ",[184],{"type":133},{},{"nodeType":79,"value":187,"marks":188,"data":190},"Dans le cadre de la gestion des risques de change",[189],{"type":133},{},{"nodeType":79,"value":192,"marks":193,"data":194}," : Ce compte permet de suivre et d'anticiper les impacts financiers des fluctuations des taux de change sur la trésorerie et le résultat de l'entreprise.",[],{},{"nodeType":84,"data":196,"content":197},{},[198],{"nodeType":79,"value":199,"marks":200,"data":201},"Le compte 4771 fonctionne en parallèle avec d'autres comptes de différences de conversion, notamment le compte 4761 (Différence de conversion - Actif : Diminution de créances) qui enregistre les pertes latentes sur ces mêmes créances.",[],{},{"nodeType":75,"data":203,"content":204},{},[205],{"nodeType":79,"value":206,"marks":207,"data":208},"Implications fiscales du compte 4771",[],{},{"nodeType":84,"data":210,"content":211},{},[212],{"nodeType":79,"value":213,"marks":214,"data":215},"Les gains latents enregistrés dans le compte 4771 ont des implications fiscales importantes à prendre en considération :",[],{},{"nodeType":84,"data":217,"content":218},{},[219,223,228],{"nodeType":79,"value":130,"marks":220,"data":222},[221],{"type":133},{},{"nodeType":79,"value":224,"marks":225,"data":227},"Imposition des gains latents",[226],{"type":133},{},{"nodeType":79,"value":229,"marks":230,"data":231}," : En France, les gains de change latents peuvent être considérés comme imposables même s'ils ne sont pas encore réalisés. Ces variations positives de valeur des créances en monnaie étrangère peuvent donc affecter le résultat fiscal de l'entreprise avant même que ces gains ne soient effectivement encaissés.",[],{},{"nodeType":84,"data":233,"content":234},{},[235,239,244],{"nodeType":79,"value":148,"marks":236,"data":238},[237],{"type":133},{},{"nodeType":79,"value":240,"marks":241,"data":243},"Principe de prudence",[242],{"type":133},{},{"nodeType":79,"value":245,"marks":246,"data":247}," : Malgré cette imposition potentielle, le principe comptable de prudence implique que ces gains latents soient clairement identifiés comme tels, car ils ne se matérialiseront que lors du règlement effectif de la créance.",[],{},{"nodeType":84,"data":249,"content":250},{},[251,255,260],{"nodeType":79,"value":165,"marks":252,"data":254},[253],{"type":133},{},{"nodeType":79,"value":256,"marks":257,"data":259},"Stratégie de couverture",[258],{"type":133},{},{"nodeType":79,"value":261,"marks":262,"data":263}," : La comptabilisation de ces gains latents peut inciter les entreprises à mettre en place des stratégies de couverture de change pour sécuriser ces gains potentiels et minimiser les risques liés aux fluctuations futures défavorables.",[],{},{"nodeType":84,"data":265,"content":266},{},[267,271,276],{"nodeType":79,"value":182,"marks":268,"data":270},[269],{"type":133},{},{"nodeType":79,"value":272,"marks":273,"data":275},"Documentation comptable",[274],{"type":133},{},{"nodeType":79,"value":277,"marks":278,"data":279}," : Il est essentiel pour l'entreprise de documenter précisément ces écritures de conversion et de conserver les justificatifs des taux de change utilisés pour la réévaluation, afin de pouvoir justifier ces opérations en cas de contrôle fiscal.",[],{},{"nodeType":84,"data":281,"content":282},{},[283],{"nodeType":79,"value":284,"marks":285,"data":286},"Une gestion rigoureuse du compte 4771 permet ainsi d'optimiser la position fiscale de l'entreprise tout en assurant la conformité avec les réglementations comptables en vigueur.",[],{},"compte-4771-differences-de-conversion-passif-augmentation-de-creances",false,[290],{"metadata":291,"sys":294,"fields":306},{"tags":292,"concepts":293},[],[],{"space":295,"id":297,"type":16,"createdAt":298,"updatedAt":299,"environment":300,"publishedVersion":302,"revision":59,"contentType":303,"locale":27},{"sys":296},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":301},{"id":20,"type":12,"linkType":21},24,{"sys":304},{"type":12,"linkType":25,"id":305},"category",{"contentfulName":307,"modelCategoryName":308,"slug":309,"contentTypeSlug":310,"metaTitle":312,"metaDescription":313,"mainTitle":314,"subtitle":332,"heroImage":333,"ctaButton":355,"ctaLink":356},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[311],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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