{"id":6699,"date":"2021-07-06T08:30:25","date_gmt":"2021-07-06T06:30:25","guid":{"rendered":"https:\/\/www.revue-fiduciaire.com\/blog\/?p=6699"},"modified":"2021-07-05T11:39:41","modified_gmt":"2021-07-05T09:39:41","slug":"comment-sorganise-la-comptabilite-dune-petite-association","status":"publish","type":"post","link":"https:\/\/www.revue-fiduciaire.com\/blog\/comment-sorganise-la-comptabilite-dune-petite-association\/","title":{"rendered":"Comment s’organise la comptabilit\u00e9 d\u2019une petite association ?"},"content":{"rendered":"
\n

\"\"Une association doit pouvoir tenir une comptabilit\u00e9, par rapport \u00e0 une bonne gestion et une n\u00e9cessit\u00e9 d\u00e9mocratique. Cependant, beaucoup de petites associations ne sont pas soumises \u00e0 certaines obligations.<\/p>\n

Cela peut exclure la de tenue de comptabilit\u00e9 et de production de comptes annuels. Elles ne sont pas soumises aux dispositions des r\u00e8glements de l’Autorit\u00e9 des normes comptables.<\/p>\n

Ainsi, elles peuvent tenir et pr\u00e9senter leur comptabilit\u00e9 sans appliquer le Plan comptable g\u00e9n\u00e9ral.<\/p>\n

 <\/p>\n<\/div>\n

\n

N\u00e9anmoins, les statuts de l\u2019association, ou la simple obligation de rendre des comptes aux adh\u00e9rents ou aux financeurs publics, impliquent le suivi des op\u00e9rations comptables de l\u2019association.<\/p>\n

En effet, toutes les associations ayant re\u00e7u des financements publics doivent justifier de l\u2019utilisation des fonds. Il faut donc qu’elles produisent des comptes annuels. C\u2019est le niveau du financement annuel qui va soumettre ou non l\u2019association aux r\u00e8glements ANC 2014-03 et 2018-06.<\/p>\n<\/div>\n

\n

Pour celles qui ne sont pas soumises \u00e0 ces obligations, il est possible de se limiter \u00e0 tenir, en cours d\u2019exercice, un livre des recettes et des d\u00e9penses. En fin d\u2019exercice, seront produits des \u00e9tats comptables sur la base d\u2019un inventaire extra-comptable du patrimoine.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Une association doit pouvoir tenir une comptabilit\u00e9, par rapport \u00e0 une bonne gestion et une n\u00e9cessit\u00e9 d\u00e9mocratique. Cependant, beaucoup de petites associations ne sont pas soumises \u00e0 certaines obligations. Cela peut exclure la de tenue de comptabilit\u00e9 et de production de comptes annuels. Elles ne sont pas soumises aux dispositions des r\u00e8glements de l’Autorit\u00e9 des …<\/p>\n

Comment s’organise la comptabilit\u00e9 d\u2019une petite association ?<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":7,"featured_media":6830,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","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":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[6,7],"tags":[116,186,204,271,187],"class_list":["post-6699","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-infographies","tag-comptabilite","tag-compte-association","tag-legal-design","tag-obligations","tag-obligations-comptables"],"acf":[],"yoast_head":"\nComment s'organise la comptabilit\u00e9 d\u2019une petite association ? 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