{"id":5630,"date":"2021-10-07T07:13:00","date_gmt":"2021-10-07T07:13:00","guid":{"rendered":"https:\/\/hybex.fr\/?p=5630"},"modified":"2022-03-30T06:45:41","modified_gmt":"2022-03-30T06:45:41","slug":"comptabilite-association-quelles-regles","status":"publish","type":"post","link":"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/","title":{"rendered":"Comptabilit\u00e9 d\u2019une association, quelles r\u00e8gles ?"},"content":{"rendered":"\n

Les associations ont l\u2019obligation l\u00e9gale de tenir une comptabilit\u00e9, comme les entreprises. La loi l\u2019impose par souci de transparence et de bonne gestion. En revanche, les textes ne pr\u00e9voient pas toujours le type de comptabilit\u00e9 auquel les associations doivent se soumettre. D\u2019ailleurs, la loi du 1er juillet 1901 ne donne aucune pr\u00e9cision. Aussi, les statuts de l’association sont souvent l\u2019endroit o\u00f9 se fixent les r\u00e8gles. G\u00e9n\u00e9ralement, il incombe au tr\u00e9sorier de rendre compte de sa gestion et de soumettre les comptes \u00e0 l\u2019approbation de l\u2019assembl\u00e9e. N\u00e9anmoins, depuis la cr\u00e9ation de cette loi, la l\u00e9gislation s\u2019est fortement renforc\u00e9e. D\u00e9sormais, de nombreuses associations d\u00e9pendent du nouveau plan comptable des associations et fondations. Lequel d\u00e9termine des r\u00e8gles pr\u00e9cises quant \u00e0 la tenue des comptes annuels.<\/p>\n\n\n\n

Comptabilit\u00e9 : Quelles associations pour le nouveau plan comptable associatif ?<\/h2>\n\n\n\n

Le nouveau plan comptable des associations et fondations<\/a> date du 5 d\u00e9cembre 2018. Il d\u00e9finit les r\u00e8gles applicables pour l\u2019\u00e9tablissement des comptes annuels des personnes morales de droit priv\u00e9 \u00e0 but non lucratif. Il est applicable \u00e0 un grand nombre d\u2019associations depuis le 1er janvier 2020.<\/p>\n\n\n\n

Les associations et fondations<\/a> soumises \u00e0 cette comptabilit\u00e9 sont celles touchant des aides publiques annuelles ou des dons sup\u00e9rieurs \u00e0 153 000 euros. Cela fonctionne aussi pour les associations b\u00e9n\u00e9ficiant de financements par des collectivit\u00e9s territoriales repr\u00e9sentant plus de 50 % de leur budget. Ou encore des sommes sup\u00e9rieures \u00e0 75 000 euros. Le plan comptable associatif s\u2019applique aussi aux associations reconnues d\u2019utilit\u00e9 publique. Cela inclut donc aussi les associations d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral touchant de l\u2019argent via des associations relais. Ainsi que celles faisant appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 publique.<\/p>\n\n\n\n

Sont concern\u00e9es \u00e9galement les associations avec une activit\u00e9 \u00e9conomique cochant au moins deux des trois crit\u00e8res suivants. Le chiffre d\u2019affaires annuel de l\u2019association doit \u00eatre sup\u00e9rieur \u00e0 3.100.000 euros ; le bilan annuel d\u00e9passe 1.550.000 euros ; les effectifs atteignent les 50 salari\u00e9s. Plus encore, si l\u2019association compte plus de 300 salari\u00e9s et des ressources sup\u00e9rieures \u00e0 18 millions d\u2019euros, elle est tenue \u00e0 des obligations comptables renforc\u00e9es. Les associations exer\u00e7ant une activit\u00e9 commerciale et fiscalis\u00e9e appliquent \u00e9galement le plan comptable.<\/p>\n\n\n\n

De nombreuses autres associations ont l\u2019obligation de se tenir \u00e9galement \u00e0 ces r\u00e8gles de comptabilit\u00e9. Parmi elles, les organismes paritaires agr\u00e9\u00e9s ; les associations demandant l\u2019agr\u00e9ment d\u2019une autorit\u00e9 publique ; celles reconnues par arr\u00eat\u00e9 n\u2019avoir pour but que l\u2019assistance, la bienfaisance, la recherche scientifique ou m\u00e9dicale ; les associations gestionnaires d\u2019\u00e9tablissements du secteur sanitaire et social ; les associations politiques ; celles qui \u00e9mettent des valeurs mobili\u00e8res, ou encore les f\u00e9d\u00e9rations sportives.<\/p>\n\n\n\n

Les obligations du nouveau plan comptable associatifs<\/h2>\n\n\n\n

Ces associations sont donc tenues \u00e0 une comptabilit\u00e9 conforme au nouveau plan comptable associatif. Lequel est tr\u00e8s similaire au plan comptable g\u00e9n\u00e9ral applicable aux entreprises<\/a>.<\/p>\n\n\n\n

Ainsi, les associations et fondations doivent tenir un livre journal comptabilisant chronologiquement et jour par jour les \u00e9critures comptables. Selon les associations, elles peuvent aussi remplir un grand livre reportant les \u00e9critures des journaux et un livre d\u2019inventaire, relevant de tous les \u00e9l\u00e9ments d\u2019actif et de passif. Les comptes annuels sont donc chaque ann\u00e9e retranscrit sur ce livre d\u2019inventaire.<\/p>\n\n\n\n

De cette fa\u00e7on, elles doivent produire un bilan annuel avec un compte de r\u00e9sultat, une annexe, ainsi qu\u2019\u00e9ventuellement un rapport annuel.<\/p>\n\n\n\n

Quelle comptabilit\u00e9 pour les associations non concern\u00e9es par le plan comptable associatif ? <\/h2>\n\n\n\n

Malgr\u00e9 la longue liste de crit\u00e8res pour \u00e9tablir les associations soumises au nouveau plan comptable associatif, d\u2019autres associations ne rentrent pas dans ces cases. Elles n\u2019ont donc aucune obligation l\u00e9gale d\u2019\u00e9tablir des comptes annuels. Toutefois, il leur est toujours conseill\u00e9 de suivre le plan comptable associatif pour s\u2019assurer de la bonne gestion des comptes. Par ailleurs, elles peuvent le pr\u00e9ciser dans leur statut, de fa\u00e7on \u00e0 acter leur volont\u00e9 de pr\u00e9senter de tels comptes.<\/p>\n\n\n\n

Pour les petites associations, notamment celles avec de faibles ressources, il est possible de se contenter d\u2019une comptabilit\u00e9 de tr\u00e9sorerie plut\u00f4t que d\u2019engagement. Ainsi, elles enregistrent seulement les d\u00e9penses et des recettes par ordre chronologique.<\/p>\n\n\n\n

Source<\/h3>\n\n\n\n

La comptabilit\u00e9 associative<\/a>, Associations.gouv<\/p>\n","protected":false},"excerpt":{"rendered":"

Les associations ont l\u2019obligation l\u00e9gale de tenir une comptabilit\u00e9, comme les entreprises. Le nouveau plan comptable associatif…<\/p>\n","protected":false},"author":2,"featured_media":5632,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":""},"categories":[1],"tags":[],"yoast_head":"\nComptabilit\u00e9 d\u2019une association, quelles r\u00e8gles ? - Hybex<\/title>\n<meta name=\"description\" content=\"Les associations ont l\u2019obligation l\u00e9gale de tenir une comptabilit\u00e9, comme les entreprises. Le nouveau plan comptable associatif...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comptabilit\u00e9 d\u2019une association, quelles r\u00e8gles ?\" \/>\n<meta property=\"og:description\" content=\"Les associations ont l\u2019obligation l\u00e9gale de tenir une comptabilit\u00e9, comme les entreprises. Le nouveau plan comptable associatif...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/\" \/>\n<meta property=\"og:site_name\" content=\"Hybex\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/hybexexpertisecomptable\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-10-07T07:13:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-30T06:45:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hybex.fr\/wp-content\/uploads\/2021\/10\/comptabilite-association-loi-obligations-legales-comptables-hybex.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Hybex\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hybexparis\" \/>\n<meta name=\"twitter:site\" content=\"@hybexparis\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Hybex\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/\"},\"author\":{\"name\":\"Hybex\",\"@id\":\"https:\/\/hybex.fr\/#\/schema\/person\/99026b991914e750fe01e186cc490e44\"},\"headline\":\"Comptabilit\u00e9 d\u2019une association, quelles r\u00e8gles ?\",\"datePublished\":\"2021-10-07T07:13:00+00:00\",\"dateModified\":\"2022-03-30T06:45:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/\"},\"wordCount\":728,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/hybex.fr\/#organization\"},\"articleSection\":[\"Hybex\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/\",\"url\":\"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/\",\"name\":\"Comptabilit\u00e9 d\u2019une association, quelles r\u00e8gles ? - Hybex\",\"isPartOf\":{\"@id\":\"https:\/\/hybex.fr\/#website\"},\"datePublished\":\"2021-10-07T07:13:00+00:00\",\"dateModified\":\"2022-03-30T06:45:41+00:00\",\"description\":\"Les associations ont l\u2019obligation l\u00e9gale de tenir une comptabilit\u00e9, comme les entreprises. Le nouveau plan comptable associatif...\",\"breadcrumb\":{\"@id\":\"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/hybex.fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comptabilit\u00e9 d\u2019une association, quelles r\u00e8gles ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/hybex.fr\/#website\",\"url\":\"https:\/\/hybex.fr\/\",\"name\":\"Hybex\",\"description\":\"Cabinet d\u2019expertise comptable Paris 8\",\"publisher\":{\"@id\":\"https:\/\/hybex.fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/hybex.fr\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/hybex.fr\/#organization\",\"name\":\"HYBEX\",\"url\":\"https:\/\/hybex.fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/hybex.fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/hybex.fr\/wp-content\/uploads\/2021\/08\/logo-couleurs-hybex.png\",\"contentUrl\":\"https:\/\/hybex.fr\/wp-content\/uploads\/2021\/08\/logo-couleurs-hybex.png\",\"width\":250,\"height\":250,\"caption\":\"HYBEX\"},\"image\":{\"@id\":\"https:\/\/hybex.fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/hybex\/\",\"https:\/\/www.facebook.com\/hybexexpertisecomptable\/\",\"https:\/\/twitter.com\/hybexparis\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/hybex.fr\/#\/schema\/person\/99026b991914e750fe01e186cc490e44\",\"name\":\"Hybex\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/hybex.fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4c03ed7bab3f6a58ad53e7c16729bdcf?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4c03ed7bab3f6a58ad53e7c16729bdcf?s=96&d=mm&r=g\",\"caption\":\"Hybex\"},\"sameAs\":[\"https:\/\/hybex.fr\/\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Comptabilit\u00e9 d\u2019une association, quelles r\u00e8gles ? - Hybex","description":"Les associations ont l\u2019obligation l\u00e9gale de tenir une comptabilit\u00e9, comme les entreprises. Le nouveau plan comptable associatif...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/","og_locale":"fr_FR","og_type":"article","og_title":"Comptabilit\u00e9 d\u2019une association, quelles r\u00e8gles ?","og_description":"Les associations ont l\u2019obligation l\u00e9gale de tenir une comptabilit\u00e9, comme les entreprises. Le nouveau plan comptable associatif...","og_url":"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/","og_site_name":"Hybex","article_publisher":"https:\/\/www.facebook.com\/hybexexpertisecomptable\/","article_published_time":"2021-10-07T07:13:00+00:00","article_modified_time":"2022-03-30T06:45:41+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/hybex.fr\/wp-content\/uploads\/2021\/10\/comptabilite-association-loi-obligations-legales-comptables-hybex.png","type":"image\/png"}],"author":"Hybex","twitter_card":"summary_large_image","twitter_creator":"@hybexparis","twitter_site":"@hybexparis","twitter_misc":{"\u00c9crit par":"Hybex","Dur\u00e9e de lecture estim\u00e9e":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/#article","isPartOf":{"@id":"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/"},"author":{"name":"Hybex","@id":"https:\/\/hybex.fr\/#\/schema\/person\/99026b991914e750fe01e186cc490e44"},"headline":"Comptabilit\u00e9 d\u2019une association, quelles r\u00e8gles ?","datePublished":"2021-10-07T07:13:00+00:00","dateModified":"2022-03-30T06:45:41+00:00","mainEntityOfPage":{"@id":"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/"},"wordCount":728,"commentCount":0,"publisher":{"@id":"https:\/\/hybex.fr\/#organization"},"articleSection":["Hybex"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/","url":"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/","name":"Comptabilit\u00e9 d\u2019une association, quelles r\u00e8gles ? - Hybex","isPartOf":{"@id":"https:\/\/hybex.fr\/#website"},"datePublished":"2021-10-07T07:13:00+00:00","dateModified":"2022-03-30T06:45:41+00:00","description":"Les associations ont l\u2019obligation l\u00e9gale de tenir une comptabilit\u00e9, comme les entreprises. Le nouveau plan comptable associatif...","breadcrumb":{"@id":"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/hybex.fr\/comptabilite-association-quelles-regles\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/hybex.fr\/"},{"@type":"ListItem","position":2,"name":"Comptabilit\u00e9 d\u2019une association, quelles r\u00e8gles ?"}]},{"@type":"WebSite","@id":"https:\/\/hybex.fr\/#website","url":"https:\/\/hybex.fr\/","name":"Hybex","description":"Cabinet d\u2019expertise comptable Paris 8","publisher":{"@id":"https:\/\/hybex.fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hybex.fr\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/hybex.fr\/#organization","name":"HYBEX","url":"https:\/\/hybex.fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/hybex.fr\/#\/schema\/logo\/image\/","url":"https:\/\/hybex.fr\/wp-content\/uploads\/2021\/08\/logo-couleurs-hybex.png","contentUrl":"https:\/\/hybex.fr\/wp-content\/uploads\/2021\/08\/logo-couleurs-hybex.png","width":250,"height":250,"caption":"HYBEX"},"image":{"@id":"https:\/\/hybex.fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/hybex\/","https:\/\/www.facebook.com\/hybexexpertisecomptable\/","https:\/\/twitter.com\/hybexparis"]},{"@type":"Person","@id":"https:\/\/hybex.fr\/#\/schema\/person\/99026b991914e750fe01e186cc490e44","name":"Hybex","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/hybex.fr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/4c03ed7bab3f6a58ad53e7c16729bdcf?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4c03ed7bab3f6a58ad53e7c16729bdcf?s=96&d=mm&r=g","caption":"Hybex"},"sameAs":["https:\/\/hybex.fr\/"]}]}},"_links":{"self":[{"href":"https:\/\/hybex.fr\/wp-json\/wp\/v2\/posts\/5630"}],"collection":[{"href":"https:\/\/hybex.fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hybex.fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hybex.fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/hybex.fr\/wp-json\/wp\/v2\/comments?post=5630"}],"version-history":[{"count":2,"href":"https:\/\/hybex.fr\/wp-json\/wp\/v2\/posts\/5630\/revisions"}],"predecessor-version":[{"id":5634,"href":"https:\/\/hybex.fr\/wp-json\/wp\/v2\/posts\/5630\/revisions\/5634"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hybex.fr\/wp-json\/wp\/v2\/media\/5632"}],"wp:attachment":[{"href":"https:\/\/hybex.fr\/wp-json\/wp\/v2\/media?parent=5630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hybex.fr\/wp-json\/wp\/v2\/categories?post=5630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hybex.fr\/wp-json\/wp\/v2\/tags?post=5630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}