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Voici l’écriture comptable à prévoir :",[],{},{"nodeType":120,"data":912,"content":913},{},[914,962,1012],{"nodeType":124,"data":915,"content":916},{},[917,926,935,944,953],{"nodeType":128,"data":918,"content":919},{},[920],{"nodeType":90,"data":921,"content":922},{},[923],{"nodeType":85,"value":381,"marks":924,"data":925},[],{},{"nodeType":128,"data":927,"content":928},{},[929],{"nodeType":90,"data":930,"content":931},{},[932],{"nodeType":85,"value":391,"marks":933,"data":934},[],{},{"nodeType":128,"data":936,"content":937},{},[938],{"nodeType":90,"data":939,"content":940},{},[941],{"nodeType":85,"value":401,"marks":942,"data":943},[],{},{"nodeType":128,"data":945,"content":946},{},[947],{"nodeType":90,"data":948,"content":949},{},[950],{"nodeType":85,"value":411,"marks":951,"data":952},[],{},{"nodeType":128,"data":954,"content":955},{},[956],{"nodeType":90,"data":957,"content":958},{},[959],{"nodeType":85,"value":421,"marks":960,"data":961},[],{},{"nodeType":124,"data":963,"content":964},{},[965,974,984,994,1003],{"nodeType":128,"data":966,"content":967},{},[968],{"nodeType":90,"data":969,"content":970},{},[971],{"nodeType":85,"value":434,"marks":972,"data":973},[],{},{"nodeType":128,"data":975,"content":976},{},[977],{"nodeType":90,"data":978,"content":979},{},[980],{"nodeType":85,"value":981,"marks":982,"data":983},"444",[],{},{"nodeType":128,"data":985,"content":986},{},[987],{"nodeType":90,"data":988,"content":989},{},[990],{"nodeType":85,"value":991,"marks":992,"data":993},"État - Impôt sur les bénéfices",[],{},{"nodeType":128,"data":995,"content":996},{},[997],{"nodeType":90,"data":998,"content":999},{},[1000],{"nodeType":85,"value":726,"marks":1001,"data":1002},[],{},{"nodeType":128,"data":1004,"content":1005},{},[1006],{"nodeType":90,"data":1007,"content":1008},{},[1009],{"nodeType":85,"value":474,"marks":1010,"data":1011},[],{},{"nodeType":124,"data":1013,"content":1014},{},[1015,1024,1034,1044,1053],{"nodeType":128,"data":1016,"content":1017},{},[1018],{"nodeType":90,"data":1019,"content":1020},{},[1021],{"nodeType":85,"value":434,"marks":1022,"data":1023},[],{},{"nodeType":128,"data":1025,"content":1026},{},[1027],{"nodeType":90,"data":1028,"content":1029},{},[1030],{"nodeType":85,"value":1031,"marks":1032,"data":1033},"695",[],{},{"nodeType":128,"data":1035,"content":1036},{},[1037],{"nodeType":90,"data":1038,"content":1039},{},[1040],{"nodeType":85,"value":1041,"marks":1042,"data":1043},"Impôts sur les bénéfices",[],{},{"nodeType":128,"data":1045,"content":1046},{},[1047],{"nodeType":90,"data":1048,"content":1049},{},[1050],{"nodeType":85,"value":474,"marks":1051,"data":1052},[],{},{"nodeType":128,"data":1054,"content":1055},{},[1056],{"nodeType":90,"data":1057,"content":1058},{},[1059],{"nodeType":85,"value":726,"marks":1060,"data":1061},[],{},{"nodeType":90,"data":1063,"content":1064},{},[1065],{"nodeType":85,"value":101,"marks":1066,"data":1067},[],{},{"nodeType":81,"data":1069,"content":1070},{},[1071],{"nodeType":85,"value":1072,"marks":1073,"data":1074},"Comptabilisation des dons pour l'association bénéficiaire",[],{},{"nodeType":90,"data":1076,"content":1077},{},[1078],{"nodeType":85,"value":1079,"marks":1080,"data":1081},"Les associations bénéficiaires doivent également enregistrer les dons reçus dans leurs comptes. Selon leur nature, ils correspondent à des sous-comptes spécifiques (7541 \"Dons manuels\", etc.).",[],{},{"nodeType":90,"data":1083,"content":1084},{},[1085],{"nodeType":85,"value":101,"marks":1086,"data":1087},[],{},{"nodeType":105,"data":1089,"content":1090},{},[1091],{"nodeType":85,"value":1092,"marks":1093,"data":1094},"Dons manuels, donations et 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(immobilier, etc.)",[],{},{"nodeType":90,"data":1195,"content":1196},{},[1197],{"nodeType":85,"value":101,"marks":1198,"data":1200},[1199],{"type":366},{},{"nodeType":90,"data":1202,"content":1203},{},[1204],{"nodeType":85,"value":1205,"marks":1206,"data":1208},"Exemple d’écriture comptable pour un don manuel reçu par virement bancaire 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volontaires en nature",[],{},{"nodeType":90,"data":1371,"content":1372},{},[1373],{"nodeType":85,"value":1374,"marks":1375,"data":1376},"Les contributions volontaires en nature correspondent aux apports non financiers que les bénévoles ou partenaires peuvent offrir à une association. Il peut s'agir de mise à disposition gratuite de main-d'œuvre, de matériel, de locaux ou encore de prestations de services. Bien qu’elles ne génèrent pas de flux financiers, ces contributions doivent être valorisées pour donner une image fidèle des ressources réellement mobilisées par l’association.",[],{},{"nodeType":90,"data":1378,"content":1379},{},[1380],{"nodeType":85,"value":1381,"marks":1382,"data":1383},"La comptabilisation se fait dans les comptes de la classe 8, de manière symétrique : les charges sont enregistrées dans les comptes 86, et les produits dans les comptes 87, de façon à ne pas impacter le résultat de l’exercice. Cette information est ensuite présentée au pied du compte de résultat pour assurer la transparence comptable.",[],{},{"nodeType":81,"data":1385,"content":1386},{},[1387],{"nodeType":85,"value":1388,"marks":1389,"data":1390},"Évolutions et changements réglementaires",[],{},{"nodeType":90,"data":1392,"content":1393},{},[1394,1398,1405],{"nodeType":85,"value":1395,"marks":1396,"data":1397},"Le traitement comptable des dons connaît des évolutions majeures liées à l’harmonisation des pratiques et aux exigences de transparence financière. À compter du 1er janvier 2025, une modification importante du Plan Comptable Général entre en vigueur : le compte 6713 \"Libéralités\" est supprimé au profit du seul ",[],{},{"nodeType":181,"data":1399,"content":1400},{"uri":183},[1401],{"nodeType":85,"value":1402,"marks":1403,"data":1404},"compte 6238",[],{},{"nodeType":85,"value":1406,"marks":1407,"data":1408}," \"Dons courants\". Cette mesure vise à simplifier et uniformiser la comptabilisation des dons, qu’ils soient courants ou exceptionnels.",[],{},{"nodeType":90,"data":1410,"content":1411},{},[1412],{"nodeType":85,"value":1413,"marks":1414,"data":1415},"Cette réforme, prévue par le Règlement ANC n°2023-03, impacte également la présentation des comptes annuels. Les dons seront désormais regroupés sous un même poste, facilitant leur lecture par les parties prenantes (associés, commissaires aux comptes, administration fiscale). 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