Legal framework or initial situation
The law1sets a framework, starting with our story. The nature and importance of volunteering as elements essential to understanding the activity of the Campus, that we are able to identify and value this volunteerism and, more broadly, everything you give free of charge to the association : the "voluntary contributions in kind". Pauline Nourtire, Accountant of the Campus, has therefore undertaken this project for 2024.
One very consistent with professional practices This work could be: the accounting principles for the financial year 2024, This represents 18,950 hours, or 10.41 FTEs. The monetary valuation based on an estimate of the cost of access work done voluntarily if acquired on the market, in accordance with usual practices, makes it possible to achieve a total value of €441k. »
In the regulation does not specify how identified or valued "voluntary contributions in kind". Yet how to make a commitment visible without at the foot of the profit and loss account, consider it a merchant job.