{"id":70501,"date":"2024-11-14T08:00:00","date_gmt":"2024-11-14T07:00:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=70501"},"modified":"2025-02-21T15:14:13","modified_gmt":"2025-02-21T14:14:13","slug":"comptabilite-dune-association","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/","title":{"rendered":"La comptabilit\u00e9 d\u2019une association : obligations et bonnes pratiques"},"content":{"rendered":"\n<p>Quelle forme doit prendre la comptabilit\u00e9 d&rsquo;une association ? Petites ou grandes, elles doivent en effet g\u00e9rer leur comptabilit\u00e9 de mani\u00e8re ad\u00e9quate pour assurer une transparence financi\u00e8re et respecter la l\u00e9gislation. Mais quelles sont les obligations comptables d\u2019une association ?  \u00ab\u00a0Faire une compta\u00a0\u00bb peut-il juste se r\u00e9sumer \u00e0 tenir un petit cahier de recettes et de d\u00e9penses ou un \u201ctableau Excel\u201d ? Faut-il \u00e9tablir de v\u00e9ritables \u201ccomptes annuels\u201d, avec bilan, compte de r\u00e9sultat et annexe ? Comment le tr\u00e9sorier doit-il rendre des comptes aux membres de l\u2019association ? <\/p>\n\n\n\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France revient sur la comptabilit\u00e9 d&rsquo;une association.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\">Qu\u2019est-ce qu\u2019une association ?<\/mark><\/strong><\/h3>\n\n\n\n<p>L\u2019article 1er de la Loi Waldeck Rousseau du 1er Juillet 1901 d\u00e9finit l\u2019association comme une<em> \u00ab\u00a0<\/em><em>convention par laquelle deux ou plusieurs personnes mettent en commun d&rsquo;une fa\u00e7on permanente leurs connaissances ou leur activit\u00e9 dans un but autre que de partager des b\u00e9n\u00e9<\/em><em>fices<\/em><em>\u201d.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\">Que dit la r\u00e9glementation comptable ?<\/mark><\/strong><\/h3>\n\n\n\n<p>La loi du 1er juillet 1901 n\u2019impose aux associations aucune obligation de tenue de comptabilit\u00e9. Cependant, leurs statuts pr\u00e9voient g\u00e9n\u00e9ralement que le tr\u00e9sorier <em>\u201crend compte de sa gestion et soumet les comptes \u00e0 l\u2019approbation de l\u2019assembl\u00e9e\u201d. <\/em>De plus, en fonction de leur taille, de leurs objectifs, de l\u2019existence d\u2019activit\u00e9s commerciales (\u201clucratives\u201d), de la source de leurs financements (subventions, pr\u00eat bancaire, dons, etc.), ou encore de dispositions l\u00e9gales ou r\u00e9glementaires (statuts, agr\u00e9ments, etc.), elles peuvent y \u00eatre tenues. (voir \u00e0 ce sujet notre article <a href=\"https:\/\/valoxy.org\/blog\/lappel-a-la-generosite-du-public-agp\/\">L\u2019appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public (AGP)<\/a><\/p>\n\n\n\n<p>Enfin, par simple souci d\u00e9mocratique et de bonne gestion, il semble logique que les associations aient \u00e0 tenir une comptabilit\u00e9 &#8211; m\u00eame minimale &#8211; \u00e0 pr\u00e9senter \u00e0 leurs membres ! Le degr\u00e9 et la nature de cette comptabilit\u00e9 d\u00e9pendront des crit\u00e8res \u00e9voqu\u00e9s ci-dessus.<\/p>\n\n\n\n<p>Le nouveau plan comptable n\u00b02018-06 du 5 d\u00e9cembre 2018 relatif <em>\u201caux comptes annuels des personnes morales de droit priv\u00e9 \u00e0 but non lucratif\u201d<\/em> s\u2019applique aux associations concern\u00e9es depuis le 1er janvier 2020.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\">Quel \u201ctype\u201d de comptabilit\u00e9 ?<\/mark><\/strong><\/h3>\n\n\n\n<p>La nature et la pr\u00e9cision de cette tenue seront fonction de la taille de l\u2019association, de ses sources de financement, de son activit\u00e9 et de l\u2019exercice d\u2019une activit\u00e9 lucrative ou non.<\/p>\n\n\n\n<p>Les dirigeants tiendront ainsi&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Soit une comptabilit\u00e9 de tr\u00e9sorerie (enregistrement uniquement des recettes et des d\u00e9penses effectivement r\u00e9alis\u00e9es),<\/li>\n\n\n\n<li>Soit une comptabilit\u00e9 d\u2019engagement (plus pr\u00e9cise car elle n\u00e9cessite de prendre \u00e9galement en compte les encaissements et les d\u00e9caissements \u00e0 venir). Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/comptabilite-de-tresorerie-ou-dengagement\/\">Comptabilit\u00e9 de tr\u00e9sorerie ou d\u2019engagement\u00a0?<\/a><\/li>\n<\/ul>\n\n\n\n<p>Pour les associations de petite taille, un cahier reportant les op\u00e9rations r\u00e9alis\u00e9es, assorties des justificatifs correspondants, peut suffire. Et toutes les associations ne sont pas forc\u00e9ment tenues d\u2019\u00e9tablir des <strong>comptes annuels<\/strong>. (Par comptes annuels, on entend la configuration d\u2019un bilan <a href=\"https:\/\/valoxy.org\/blog\/le-bilan-comptable\/\">bilan<\/a>, d\u2019un <a href=\"https:\/\/valoxy.org\/blog\/compte-de-resultat-utilite-03112014avallau1\/\">compte de r\u00e9sultat<\/a> et d\u2019une <a href=\"https:\/\/valoxy.org\/blog\/annexe-comptable-un-element-indispensable-des-comptes-annuels-06102014avalluti1\/\">annexe<\/a>).<br>L\u2019obligation d\u2019\u00e9tablir des comptes annuels concerne notamment les associations&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>qui sont des congr\u00e9gations religieuses,<\/li>\n\n\n\n<li>dont les statuts, le r\u00e8glement int\u00e9rieur, les conventions de financement, etc. le r\u00e9clament,<\/li>\n\n\n\n<li>fiscalis\u00e9es aux \u00ab&nbsp;imp\u00f4ts commerciaux&nbsp;\u00bb,<\/li>\n\n\n\n<li>ayant une <a href=\"https:\/\/valoxy.org\/blog\/activites-commerciales-dune-association\/\">activit\u00e9 commerciale<\/a> d\u00e9passant 2 des 3 crit\u00e8res suivants&nbsp;: <br>&#8211; <span style=\"color: initial; font-family: -apple-system, BlinkMacSystemFont, &quot;Segoe UI&quot;, Roboto, Oxygen-Sans, Ubuntu, Cantarell, &quot;Helvetica Neue&quot;, sans-serif;\">plus de 50 salari\u00e9s<\/span><br>&#8211; <span style=\"color: initial; font-family: -apple-system, BlinkMacSystemFont, &quot;Segoe UI&quot;, Roboto, Oxygen-Sans, Ubuntu, Cantarell, &quot;Helvetica Neue&quot;, sans-serif;\">CA (ou ressources) sup\u00e9rieur \u00e0 3,1 millions d\u2019\u20ac<\/span><br>&#8211; <span style=\"color: initial; font-family: -apple-system, BlinkMacSystemFont, &quot;Segoe UI&quot;, Roboto, Oxygen-Sans, Ubuntu, Cantarell, &quot;Helvetica Neue&quot;, sans-serif;\">total de bilan sup\u00e9rieur \u00e0 1,5 millions d\u2019\u20ac,<\/span><\/li>\n\n\n\n<li>qui re\u00e7oivent annuellement plus de 153&nbsp;000 \u20ac de subventions ou de dons,<\/li>\n\n\n\n<li>qui font appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 du public,<\/li>\n\n\n\n<li>\u00e9mettant des valeurs mobili\u00e8res,<\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/association-statut-dutilite-publique\/\">reconnues d\u2019utilit\u00e9 publique<\/a>.<\/li>\n<\/ul>\n\n\n\n<p>Il existe d\u2019autres conditions pour que les associations soient tenues de produire des comptes annuels. Et certaines d\u2019entre elles supposent \u00e9galement la nomination d\u2019un <a href=\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/\">commissaire aux comptes (CAC)<\/a>.<\/p>\n\n\n\n<p>Les associations peuvent aussi d\u00e9cider volontairement de produire des comptes annuels, m\u00eame si elles n\u2019y sont pas contraintes. C\u2019est m\u00eame un choix encourag\u00e9, car&nbsp;de nombreux avantages en d\u00e9coulent.<\/p>\n\n\n\n<p>Tout d\u2019abord, produire des comptes annuels permet de donner aux tiers, notamment aux adh\u00e9rents, l\u2019acc\u00e8s \u00e0 la comptabilit\u00e9, sous un langage commun. Cela facilite alors la compr\u00e9hension de chacun. En ce sens, la comptabilit\u00e9 est un syst\u00e8me d\u2019information. La d\u00e9cision d\u2019opter pour l\u2019\u00e9tablissement de comptes annuels r\u00e9pond ainsi \u00e0 une raison d\u00e9mocratique.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\">Confiance<\/mark><\/strong><\/h3>\n\n\n\n<p>De plus, l\u2019objectif d\u2019une comptabilit\u00e9 est de refl\u00e9ter une image sinc\u00e8re et fid\u00e8le du patrimoine de l\u2019association, et fournir des comptes permet de favoriser la confiance des tiers qui sont en relation avec elle. En cas de souscription d\u2019un emprunt bancaire par exemple, ou pour r\u00e9pondre au droit de regard des autorit\u00e9s (administratives, fiscales, etc.) sur l\u2019utilisation des fonds publics vers\u00e9s, la tenue d\u2019une comptabilit\u00e9 permet de faire preuve de transparence et donc de faciliter les \u00e9changes avec les partenaires. (Voir aussi notre article <a href=\"https:\/\/valoxy.org\/blog\/la-fiscalite-de-lassociation\/\">La fiscalit\u00e9 de l\u2019association<\/a>)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\">Perspectives<\/mark><\/strong><\/h3>\n\n\n\n<p>Ensuite, sur le plan \u00e9conomique, produire une comptabilit\u00e9 peut \u00eatre un outil de pilotage, de gestion et de contr\u00f4le pour les dirigeants de l\u2019association, parfois des b\u00e9n\u00e9voles. Des tableaux de bord r\u00e9alis\u00e9s r\u00e9guli\u00e8rement pr\u00e9viennent les difficult\u00e9s financi\u00e8res et favorisent la prise de d\u00e9cision \u00e9clair\u00e9e. De plus, cela peut permettre d\u2019\u00e9tablir une gestion pr\u00e9visionnelle afin d\u2019appr\u00e9hender, voire d\u2019anticiper l\u2019avenir et ainsi d\u2019assurer la p\u00e9rennit\u00e9 de l\u2019association.<\/p>\n\n\n\n<p>D\u2019ailleurs, la plupart des dossiers de demande de subvention obligent les associations \u00e0 \u00e9laborer un budget des activit\u00e9s financ\u00e9es.&nbsp;<\/p>\n\n\n\n<p>Ainsi, tenir des comptes annuels permet \u00e0 une association d\u2019avoir une vision globale des op\u00e9rations qu\u2019elle effectue. Cela repr\u00e9sente aussi le moyen de preuve le plus efficace pour justifier de son activit\u00e9. Ainsi, m\u00eame si ce n\u2019est pas forc\u00e9ment une obligation, \u00e9tablir des comptes annuels d\u2019une association appara\u00eet comme incontournable.<\/p>\n\n\n<div class=\"encadre-style\"> En 2021, \u00e0 l\u2019occasion des 120 ans de la loi de 1901, une nouvelle l\u00e9gislation (loi n\u00b02021-875 du 1<sup>er<\/sup> Juillet 2021) visait \u00e0 am\u00e9liorer la gestion des finances des associations, notamment en encadrant les d\u00e9lais de versement des subventions. Cette r\u00e9forme est particuli\u00e8rement pertinente pour les associations touch\u00e9es par la crise sanitaire, et elle souligne l\u2019importance d\u2019une gestion comptable rigoureuse pour assurer la p\u00e9rennit\u00e9 des associations. <\/div>\n\n\n\n<p>Vous avez trouv\u00e9 cet article utile ? N\u2019h\u00e9sitez pas \u00e0 laisser un commentaire ci-dessous et \u00e0 consulter nos autres articles pour en savoir plus sur la gestion d\u2019association !<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/valoxy.org\/blog\/diriger-une-association\/\">Comment diriger une association ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/statuts-dassociation\/\">Comment r\u00e9diger des statuts d\u2019association ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/declarer-son-association\/\">Les d\u00e9marches pour d\u00e9clarer son association !<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/embaucher-salarie-association-2\/\">Tout savoir sur l\u2019embauche dans une association<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/association-formalites\/\">Cr\u00e9er une association : les formalit\u00e9s n\u00e9cessaires<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/valoxy.org\/blog\/association-attention-a-ne-pas-faire-concurrence-a-lentreprise\/\">Association : attention \u00e0 ne pas faire concurrence \u00e0 l\u2019entreprise !<\/a><\/li>\n<\/ul>\n\n\n<\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quelle forme doit prendre la comptabilit\u00e9 d&rsquo;une association ? Petites ou grandes, elles doivent en effet g\u00e9rer leur comptabilit\u00e9 de mani\u00e8re ad\u00e9quate pour assurer une transparence financi\u00e8re et respecter la l\u00e9gislation. Mais quelles sont les obligations comptables d\u2019une association ?&#8230;<\/p>\n","protected":false},"author":1,"featured_media":70502,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-70501","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La comptabilit\u00e9 d\u2019une association : obligations et bonnes pratiques | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Obligation de comptabilit\u00e9 d&#039;une association ? D\u00e9couvrez les bonnes pratiques d&#039;une gestion associative transparente.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La comptabilit\u00e9 d\u2019une association : obligations et bonnes pratiques | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Obligation de comptabilit\u00e9 d&#039;une association ? D\u00e9couvrez les bonnes pratiques d&#039;une gestion associative transparente.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-14T07:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-21T14:14:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/11\/la-comptabilite-dune-association-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1686\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"La comptabilit\u00e9 d\u2019une association : obligations et bonnes pratiques\",\"datePublished\":\"2024-11-14T07:00:00+00:00\",\"dateModified\":\"2025-02-21T14:14:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/\"},\"wordCount\":1162,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/11\/la-comptabilite-dune-association-scaled.jpg\",\"articleSection\":[\"Comptabilit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/\",\"url\":\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/\",\"name\":\"La comptabilit\u00e9 d\u2019une association : obligations et bonnes pratiques | Blog Valoxy - Expertise comptable\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/11\/la-comptabilite-dune-association-scaled.jpg\",\"datePublished\":\"2024-11-14T07:00:00+00:00\",\"dateModified\":\"2025-02-21T14:14:13+00:00\",\"description\":\"Obligation de comptabilit\u00e9 d'une association ? D\u00e9couvrez les bonnes pratiques d'une gestion associative transparente.\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/11\/la-comptabilite-dune-association-scaled.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/11\/la-comptabilite-dune-association-scaled.jpg\",\"width\":2560,\"height\":1686,\"caption\":\"La comptabilite\u0301 d'une association\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La comptabilit\u00e9 d\u2019une association : obligations et bonnes pratiques\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La comptabilit\u00e9 d\u2019une association : obligations et bonnes pratiques | Blog Valoxy - Expertise comptable","description":"Obligation de comptabilit\u00e9 d'une association ? D\u00e9couvrez les bonnes pratiques d'une gestion associative transparente.","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:\/\/valoxy.org\/blog\/comptabilite-dune-association\/","og_locale":"fr_FR","og_type":"article","og_title":"La comptabilit\u00e9 d\u2019une association : obligations et bonnes pratiques | Blog Valoxy - Expertise comptable","og_description":"Obligation de comptabilit\u00e9 d'une association ? D\u00e9couvrez les bonnes pratiques d'une gestion associative transparente.","og_url":"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2024-11-14T07:00:00+00:00","article_modified_time":"2025-02-21T14:14:13+00:00","og_image":[{"width":2560,"height":1686,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/11\/la-comptabilite-dune-association-scaled.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"La comptabilit\u00e9 d\u2019une association : obligations et bonnes pratiques","datePublished":"2024-11-14T07:00:00+00:00","dateModified":"2025-02-21T14:14:13+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/"},"wordCount":1162,"commentCount":0,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/11\/la-comptabilite-dune-association-scaled.jpg","articleSection":["Comptabilit\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/","url":"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/","name":"La comptabilit\u00e9 d\u2019une association : obligations et bonnes pratiques | Blog Valoxy - Expertise comptable","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/11\/la-comptabilite-dune-association-scaled.jpg","datePublished":"2024-11-14T07:00:00+00:00","dateModified":"2025-02-21T14:14:13+00:00","description":"Obligation de comptabilit\u00e9 d'une association ? D\u00e9couvrez les bonnes pratiques d'une gestion associative transparente.","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/11\/la-comptabilite-dune-association-scaled.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/11\/la-comptabilite-dune-association-scaled.jpg","width":2560,"height":1686,"caption":"La comptabilite\u0301 d'une association"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/comptabilite-dune-association\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"La comptabilit\u00e9 d\u2019une association : obligations et bonnes pratiques"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/70501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=70501"}],"version-history":[{"count":19,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/70501\/revisions"}],"predecessor-version":[{"id":71037,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/70501\/revisions\/71037"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/70502"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=70501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=70501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=70501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}