{"id":194,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=194"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-41d19f9a51494f91e065","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/comptabiliser-titres-de-participation-et-titres-de-placement.php","title":{"rendered":"Comment comptabiliser les titres de participation et les titres de placement ?"},"content":{"rendered":"<h1>Comment comptabiliser les titres de participation et les titres de placement ?<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"407\" name=\"file_name\"\/><\/p>\n<p>Les titres de participation sont des parts ou actions de soci\u00e9t\u00e9 acquises par l\u2019entreprise dans le but <strong>d&rsquo;exercer un contr\u00f4le ou une influence \u00e0 long terme<\/strong> sur la soci\u00e9t\u00e9 \u00e9mettrice des titres, ils sont destin\u00e9s \u00e0 rester durablement dans l\u2019actif de l\u2019entreprise.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>Les titre de placement sont des parts ou actions de soci\u00e9t\u00e9 acquises par l\u2019entreprise dans le but de r\u00e9aliser un <strong>gain \u00e0 court terme<\/strong>. Dans ce cas l\u2019entreprise cherche \u00e0 d\u00e9gager une plus value si le cours de l\u2019action augmente.<\/p>\n<p><strong>Acquisition des titres de participation et titres de placement<\/strong><\/p>\n<p>L&rsquo;acquisition des <strong>titres de placement<\/strong> est enregistr\u00e9e, selon la nature des titres, dans l\u2019un des comptes suivants (plan comptable fran\u00e7ais) :<br \/>\n&#8211; 261. Titres de participation : Actions et parts sociales (but = contr\u00f4le)<br \/>\n&#8211; 267. Cr\u00e9ances rattach\u00e9es \u00e0 des participations (pr\u00eats \u00e0 des soci\u00e9t\u00e9s o\u00f9 le pr\u00eateur d\u00e9tient une participation)<\/p>\n<p>L&rsquo;acquisition des <strong>titres de participation<\/strong> est enregistr\u00e9e, selon la nature des titres, dans l\u2019un des comptes suivants (plan comptable fran\u00e7ais) &nbsp;:&nbsp;<br \/>\n&#8211; 503. Actions : Actions et parts sociales (but = sp\u00e9culation)<br \/>\n&#8211; 506. Obligations (but = sp\u00e9culation)<br \/>\n&#8211; 507. Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme&nbsp;<br \/>\n&nbsp;<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Comment comptabiliser les titres de participation et les titres de placement ? Seuls nos membres premium peuvent voir les liens, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-194","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":2090,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/2090"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}