{"id":6498,"date":"2023-06-01T11:46:13","date_gmt":"2023-06-01T09:46:13","guid":{"rendered":"https:\/\/www.lexisma.info\/?p=6498"},"modified":"2023-06-01T11:46:13","modified_gmt":"2023-06-01T09:46:13","slug":"publication-par-le-ministere-de-leconomie-et-des-finances-de-lavis-n-23-du-conseil-national-de-comptabilite-relatif-au-plan-comptable-applicable-aux-associations-et-autres-or","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma2026\/publication-par-le-ministere-de-leconomie-et-des-finances-de-lavis-n-23-du-conseil-national-de-comptabilite-relatif-au-plan-comptable-applicable-aux-associations-et-autres-or\/","title":{"rendered":"Publication, par le Minist\u00e8re de l\u2019\u00c9conomie et des Finances, de l\u2019avis n\u00b0 23 du Conseil national de comptabilit\u00e9 relatif au plan comptable applicable aux associations et autres organismes \u00e0 but non lucratif"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Le Minist\u00e8re de l\u2019\u00c9conomie et des Finances a mis en ligne, sur son portail Internet, l\u2019avis n\u00b0 23&nbsp;du Conseil national de comptabilit\u00e9 relatif au plan comptable applicable aux associations et autres organismes \u00e0 but non lucratif.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Selon la note de pr\u00e9sentation de l\u2019avis, le plan comptable en question, qui est annex\u00e9 \u00e0 l\u2019avis, d\u00e9finit les principes, m\u00e9thodes et r\u00e8gles applicables \u00e0 la comptabilit\u00e9 des associations et autres organismes \u00e0 but non lucratif (art.1).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019avis pr\u00e9cise \u00e9galement que ce nouveau plan comptable annule et remplace le plan comptable adopt\u00e9 par la 8<sup>\u00e8me<\/sup>&nbsp;assembl\u00e9e pl\u00e9ni\u00e8re du Conseil national de la comptabilit\u00e9 en date du 11 mars 2003, et qu\u2019il entre en vigueur \u00e0 la date mentionn\u00e9e au niveau de l&#8217;arr\u00eat\u00e9 du Ministre de l&#8217;Economie et des Finances relatif au plan comptable des associations et autres organismes \u00e0 but non lucratif (art.2).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce nouveau plan comptable pr\u00e9voit la tenue de la comptabilit\u00e9 des associations et des organismes \u00e0 but non lucratif selon trois mod\u00e8les, \u00e0 savoir le mod\u00e8le normal, le mod\u00e8le simplifi\u00e9 et le mod\u00e8le super-simplifi\u00e9 et ce, en fonction du niveau des produits d\u2019exploitation annuels. Il pr\u00e9voit par ailleurs la mise en place d\u2019un manuel des proc\u00e9dures comptables et la r\u00e9alisation de l\u2019audit des comptes annuels.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source : <\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Minist\u00e8re de l\u2019\u00c9conomie et des Finances,&nbsp;Avis n\u00b0 23&nbsp;du Conseil National de la Comptabilit\u00e9, 28 avr. 2023&nbsp;:&nbsp;<a target=\"_blank\" href=\"https:\/\/www.finances.gov.ma\/fr\/Pages\/publications.aspx\" rel=\"noreferrer noopener\">https:\/\/www.finances.gov.ma\/fr\/Pages\/publications.aspx<\/a><a target=\"_blank\" href=\"https:\/\/www.finances.gov.ma\/fr\/Pages\/publications.aspx\" rel=\"noreferrer noopener\"><\/a><\/li>\n\n\n\n<li>Consulter&nbsp;<a target=\"_blank\" href=\"https:\/\/www.finances.gov.ma\/Publication\/depp\/2023\/Avis_n_23_CNC.pdf\" rel=\"noreferrer noopener\">ici<\/a>&nbsp;l\u2019avis dans son int\u00e9gralit\u00e9.<a target=\"_blank\" href=\"https:\/\/www.finances.gov.ma\/Publication\/depp\/2023\/Avis_n_23_CNC.pdf\" rel=\"noreferrer noopener\"><\/a><\/li>\n\n\n\n<li>Consulter&nbsp;<a target=\"_blank\" href=\"https:\/\/www.finances.gov.ma\/Publication\/depp\/2023\/Plan_Comptable_des_associations_et_d_autres_organismes_a_but_non_lucratif.pdf\" rel=\"noreferrer noopener\">ici<\/a>&nbsp;le plan comptable des associations et autres organismes \u00e0 but non lucratif dans son int\u00e9gralit\u00e9.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pas encore utilisateur Lexis\u00aeMA&nbsp;? &nbsp;R\u00e9servez imm\u00e9diatement votre d\u00e9monstration sur <a href=\"https:\/\/info.lexis.ae\/demande-de-d%C3%A9mo-lexis-ma\/\">Demande de d\u00e9mo LexisMA<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pour d\u00e9couvrir davantage d\u2019actualit\u00e9s et d\u2019autres contenus juridiques disponibles, rendez-vous sur <a href=\"http:\/\/www.lexisma.com\/\">LexisMA.com<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Minist\u00e8re de l\u2019\u00c9conomie et des Finances a mis en ligne, sur son portail Internet, l\u2019avis n\u00b0 23&nbsp;du Conseil national de comptabilit\u00e9 relatif au plan comptable applicable aux associations et [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-6498","post","type-post","status-publish","format-standard","hentry","category-news"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - 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