{"id":516,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=516"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-754d0c2fd7e9a1fd92f4","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-e\/ecart-de-conversion-actif.php","title":{"rendered":"\u00c9cart de conversion actif : perte de change latente"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>\u00c9cart de conversion actif : perte de change latente<\/h1>\n<p><strong>Un \u00e9cart de conversion actif traduit, dans les comptes individuels fran\u00e7ais concern\u00e9s, certaines pertes de change latentes sur des cr\u00e9ances ou dettes en monnaie \u00e9trang\u00e8re \u00e0 la cl\u00f4ture.<\/strong> Il ne constitue pas une entr\u00e9e de tr\u00e9sorerie.<\/p>\n<p>Une baisse de la valeur en euros d\u2019une <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ance<\/a> ou une hausse de celle d\u2019une <a href=\"\/vocabulaire\/dette.php\">dette<\/a> peut cr\u00e9er une perte latente. Le calcul compare la valeur comptable et la conversion au cours de cl\u00f4ture appropri\u00e9. Le r\u00e8glement ult\u00e9rieur permet de constater le d\u00e9nouement r\u00e9el.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur \u00e9cart de conversion actif<\/strong><\/p>\n<ul>\n<li>Cr\u00e9ance en baisse : Perte latente possible.<\/li>\n<li>Dette en hausse : Perte latente possible.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/a><\/li><li><a href=\"#les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/a><\/li><li><a href=\"#exemple-pratique\">Exemple pratique<\/a><\/li><li><a href=\"#points-de-controle\">Points de contr\u00f4le<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/h2>\n<p>Une <a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/provisions.php\">provision<\/a> pour perte de change peut \u00eatre n\u00e9cessaire, sous r\u00e9serve des r\u00e8gles, exceptions et couvertures applicables. Le traitement ne doit pas \u00eatre g\u00e9n\u00e9ralis\u00e9 aux <a href=\"\/vocabulaire\/comptes-consolide.php\">comptes consolid\u00e9s<\/a> ou \u00e0 tous les instruments sans pr\u00e9ciser le r\u00e9f\u00e9rentiel.<\/p>\n<p>Les travaux de cl\u00f4ture rapprochent les faits existant \u00e0 la date d\u2019arr\u00eat\u00e9, les pi\u00e8ces et les estimations. Une r\u00e9gularisation, une provision et une <a href=\"\/vocabulaire\/depreciation.php\">d\u00e9pr\u00e9ciation<\/a> ne r\u00e9pondent pas \u00e0 la m\u00eame situation. Leur justification doit pr\u00e9ciser la nature, la p\u00e9riode et les hypoth\u00e8ses, puis permettre le suivi du d\u00e9nouement.<\/p>\n<hr>\n<h2 id=\"les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<caption>Les rep\u00e8res \u00e0 distinguer<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<th scope=\"col\">Lecture comptable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Cr\u00e9ance en baisse<\/th>\n<td>Perte latente possible<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Dette en hausse<\/th>\n<td>Perte latente possible<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">R\u00e8glement<\/th>\n<td>D\u00e9nouement distinct de l\u2019estimation de cl\u00f4ture<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une dette en devise initialement enregistr\u00e9e pour 10 000 euros repr\u00e9sente 10 400 euros \u00e0 la cl\u00f4ture. L\u2019augmentation de 400 euros correspond \u00e0 une perte latente dans cet exemple sans couverture. Le dossier doit traiter la conversion et l\u2019\u00e9ventuelle provision selon les r\u00e8gles concern\u00e9es.<\/p>\n<blockquote><p>Le mot \u00ab actif \u00bb dans l\u2019intitul\u00e9 ne signifie pas gain : cet \u00e9cart peut traduire une perte latente.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>V\u00e9rifier devise et cours retenus.<\/li>\n<li>Identifier les couvertures.<\/li>\n<li>Distinguer \u00e9cart latent et perte r\u00e9alis\u00e9e.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Un \u00e9cart actif est-il un b\u00e9n\u00e9fice ?<\/h3>\n<p>Non. Dans ce m\u00e9canisme, il correspond \u00e0 une perte latente li\u00e9e \u00e0 la conversion, malgr\u00e9 son emplacement \u00e0 l\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/actifs.php\">actif<\/a>.<\/p>\n<h3>La provision est-elle toujours \u00e9gale \u00e0 tous les \u00e9carts additionn\u00e9s ?<\/h3>\n<p>Des dispositions particuli\u00e8res peuvent intervenir, notamment pour les couvertures et certains ensembles. Le calcul doit \u00eatre document\u00e9 dans son contexte.<\/p>\n<h3>Quel contr\u00f4le effectuer \u00e0 la cl\u00f4ture suivante ?<\/h3>\n<p>Le motif initial, le montant et le d\u00e9nouement doivent \u00eatre r\u00e9examin\u00e9s. Une estimation ne se reconduit pas sans analyse. Les factures, r\u00e8glements et informations nouvelles permettent de justifier une reprise, une correction ou le maintien du traitement.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00c9cart de conversion actif : perte de change latente Un \u00e9cart de conversion actif traduit, dans les comptes individuels fran\u00e7ais [&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-516","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/516","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=516"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/516\/revisions"}],"predecessor-version":[{"id":1064,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/516\/revisions\/1064"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}