Volunteering: the need for accounting valuation


Because volunteering is essential to associative life and is a considerable economic issue ( estimated at close to one million full-time jobs in France), it can be considered as a resource. Valuing it in accounting is therefore sensible.
What is Volunteering?
In 1993 a report from the Economic and Social Council defined the volunteer as an individual who freely undertakes to conduct a non-salaried action outside his / her professional or family time. In other words, volunteering is "a gift of time freely given and free" .
On the accounting side, the definition of volunteering is close: "voluntary contribution in kind which is without consideration". A volunteer can not receive remuneration and must not be subject to any subordination .
The value of accounting valuation of volunteering
Since volunteering does not generate financial flows , it is not systematically subject to an accounting valuation . However, it allows to account for the social utility of the volunteers and to give the most faithful picture possible of the activity of an association .
It can also have many other objectives:
Make an association's own resources transparent
Highlighting the importance of volunteering for the entity and the need to retain
Estimate the actual cost of the associative project
Show the "partners" how volunteers contribute to the leverage of their funding
Prove the disinterested nature of management
Relativize costs in light of the actual number of speakers
However, this approach to valuing volunteering is criticized by some arguing that generosity is priceless .

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