{"id":517,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=517"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-e0e9cb88c8c68e5a319a","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-e\/ecart-de-conversion-passif.php","title":{"rendered":"\u00c9cart de conversion passif : gain de change latent"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>\u00c9cart de conversion passif : gain de change latent<\/h1>\n<p><strong>Un \u00e9cart de conversion passif traduit, dans les comptes individuels fran\u00e7ais concern\u00e9s, certains gains de change latents sur des cr\u00e9ances ou dettes en monnaie \u00e9trang\u00e8re.<\/strong> Il se distingue d\u2019un gain d\u00e9finitivement r\u00e9alis\u00e9 lors du r\u00e8glement.<\/p>\n<p>Une hausse de la valeur en euros d\u2019une <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ance<\/a> ou une baisse de celle d\u2019une <a href=\"\/vocabulaire\/dette.php\">dette<\/a> peut cr\u00e9er un gain latent. Le m\u00e9canisme de cl\u00f4ture compare les valeurs selon le cours appropri\u00e9, sans supposer que la somme a d\u00e9j\u00e0 \u00e9t\u00e9 encaiss\u00e9e ou rembours\u00e9e.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur \u00e9cart de conversion passif<\/strong><\/p>\n<ul>\n<li>Cr\u00e9ance en hausse : Gain latent possible.<\/li>\n<li>Dette en baisse : Gain latent 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>Le traitement doit \u00eatre distingu\u00e9 des r\u00e8gles de consolidation et des instruments couverts. Les \u00e9carts des diff\u00e9rentes op\u00e9rations ne se compensent pas librement sans analyse. Le suivi de la reprise \u00e0 l\u2019ouverture et du r\u00e8glement \u00e9vite un double enregistrement.<\/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 <a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/provisions.php\">provision<\/a> 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 hausse<\/th>\n<td>Gain latent possible<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Dette en baisse<\/th>\n<td>Gain latent possible<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Gain r\u00e9alis\u00e9<\/th>\n<td>Constat lors du d\u00e9nouement selon les r\u00e8gles<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une cr\u00e9ance en devise enregistr\u00e9e pour 8 000 euros repr\u00e9sente 8 300 euros au cours de cl\u00f4ture. L\u2019\u00e9cart de 300 euros traduit un gain latent dans ce sch\u00e9ma. Le montant effectivement encaiss\u00e9 plus tard peut \u00eatre diff\u00e9rent si le cours \u00e9volue.<\/p>\n<blockquote><p>Un gain latent n\u2019est pas un encaissement acquis au m\u00eame montant. La cl\u00f4ture et le r\u00e8glement sont deux dates distinctes.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Rapprocher les valeurs en devise.<\/li>\n<li>Contr\u00f4ler les cours et les dates.<\/li>\n<li>Suivre reprise et r\u00e8glement sans doublon.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Le passif de conversion est-il une dette fournisseur suppl\u00e9mentaire ?<\/h3>\n<p>Non. Son intitul\u00e9 correspond \u00e0 un m\u00e9canisme de conversion, distinct de la dette ou cr\u00e9ance d\u2019origine.<\/p>\n<h3>Le gain latent devient-il toujours un produit imm\u00e9diat ?<\/h3>\n<p>Pas dans le m\u00e9canisme pr\u00e9sent\u00e9 des comptes individuels fran\u00e7ais. D\u2019autres r\u00e9f\u00e9rentiels ou instruments peuvent suivre des r\u00e8gles diff\u00e9rentes.<\/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 passif : gain de change latent Un \u00e9cart de conversion passif 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-517","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/517","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=517"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/517\/revisions"}],"predecessor-version":[{"id":1066,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/517\/revisions\/1066"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}