{"id":1252,"date":"2020-02-21T11:17:10","date_gmt":"2020-02-21T10:17:10","guid":{"rendered":"http:\/\/bij23.fr\/dla23\/?p=1252"},"modified":"2020-02-21T11:17:10","modified_gmt":"2020-02-21T10:17:10","slug":"comptabilite-prime-exceptionnelle-quelques-specificites-associatives","status":"publish","type":"post","link":"https:\/\/aliso.fr\/initiatives\/comptabilite-prime-exceptionnelle-quelques-specificites-associatives\/","title":{"rendered":"Comptabilit\u00e9, prime exceptionnelle : quelques sp\u00e9cificit\u00e9s associatives"},"content":{"rendered":"

Ce d\u00e9but d’ann\u00e9e 2020 voit l’entr\u00e9e en application du Nouveau Plan Comptable Associatif :\u00a0en 2020 s’applique le nouveau Plan comptable associatif ; pas de changement en profondeur, mais plus de d\u00e9tails attendus sur l’usage des fonds d\u00e9di\u00e9s et des dons, et quelques nouvelles formulations de lignes comptables. Enfin, retour en arri\u00e8re par rapport aux avanc\u00e9es du PCA de 1999 sur le traitement des subventions d’investissement, avanc\u00e9es que peu d’associations pratiquaient… Voir le document de Synth\u00e8se du r\u00e9seau DLA<\/span><\/a><\/span><\/span>.<\/p>\n

Enfin, notez que la prime exceptionnelle (mise en place lors du mouvement des gilets jaunes) fait l’objet d’une instruction qui conditionne l’exon\u00e9ration de charges de cette prime \u00e0 la mise en place d’un accord d’int\u00e9ressement… sauf pour ce qui est des Organismes reconnus d’int\u00e9r\u00eat g\u00e9n\u00e9ral. Voir l’instruction ici<\/span><\/a><\/span><\/span>, qui pr\u00e9cise la dispense page 5 (point 2.2).<\/p>\n","protected":false},"excerpt":{"rendered":"

Ce d\u00e9but d’ann\u00e9e 2020 voit l’entr\u00e9e en application du Nouveau Plan Comptable Associatif :\u00a0en 2020 s’applique le nouveau Plan comptable associatif ; pas de changement en profondeur, mais plus de d\u00e9tails attendus sur l’usage des fonds d\u00e9di\u00e9s et des dons, et quelques nouvelles formulations de lignes comptables. Enfin, retour en arri\u00e8re par rapport aux avanc\u00e9es… En savoir plus »<\/a><\/p>\n","protected":false},"author":5,"featured_media":956,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,5],"tags":[],"class_list":["post-1252","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actus","category-gestion"],"yoast_head":"\nComptabilit\u00e9, prime exceptionnelle : quelques sp\u00e9cificit\u00e9s associatives - Aliso Initiatives<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aliso.fr\/initiatives\/comptabilite-prime-exceptionnelle-quelques-specificites-associatives\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comptabilit\u00e9, prime exceptionnelle : quelques sp\u00e9cificit\u00e9s associatives - Aliso Initiatives\" \/>\n<meta property=\"og:description\" content=\"Ce d\u00e9but d’ann\u00e9e 2020 voit l’entr\u00e9e en application du Nouveau Plan Comptable Associatif :\u00a0en 2020 s’applique le nouveau Plan comptable associatif ; pas de changement en profondeur, mais plus de d\u00e9tails attendus sur l’usage des fonds d\u00e9di\u00e9s et des dons, et quelques nouvelles formulations de lignes comptables. 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