{"id":5535,"date":"2025-07-21T08:41:40","date_gmt":"2025-07-21T07:41:40","guid":{"rendered":"https:\/\/www.inprf.org\/resources\/revenus-de-subventions-et-dons\/"},"modified":"2026-08-05T12:22:15","modified_gmt":"2026-08-05T11:22:15","slug":"revenus-de-subventions-et-dons","status":"publish","type":"resources","link":"https:\/\/www.inprf.org\/fr\/resources\/revenus-de-subventions-et-dons\/","title":{"rendered":"revenus de subventions et dons"},"content":{"rendered":"
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\n Revenu sans contrepartie \u2014 quel est le probl\u00e8me ?\n <\/h2>\n \n

Quels principes sont n\u00e9cessaires pour comptabiliser les revenus, \u00e9valuer et pr\u00e9senter les produits fournis sans valeur directe pour le contributeur, par exemple les dons, les subventions, les actifs et les services ? Qu\u2019en est-il si la ressource ne peut \u00eatre utilis\u00e9e qu\u2019\u00e0 des fins sp\u00e9cifiques ? <\/p>\n\n \n Regarder la vid\u00e9o<\/a>\n \n <\/div>\n\n

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\n\n Langues disponibles<\/span>\n \n
\n Arabe<\/a>\n Fran\u00e7ais<\/a>\n Espa\u00f1ol<\/a>\n Anglais<\/a>\n Allemand<\/a>\n Italien<\/a>\n <\/div>\n <\/div>\n <\/div>\n\n <\/div>\n<\/section>
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\n Revenu sans contrepartie \u2014 quel est le probl\u00e8me ?\n <\/h2>\n \n

Quels principes sont n\u00e9cessaires pour comptabiliser les revenus, \u00e9valuer et pr\u00e9senter les produits fournis sans valeur directe pour le contributeur, par exemple les dons, les subventions, les actifs et les services ? Qu\u2019en est-il si la ressource ne peut \u00eatre utilis\u00e9e qu\u2019\u00e0 des fins sp\u00e9cifiques ? <\/p>\n\n \n Regarder la vid\u00e9o<\/a>\n \n <\/div>\n\n

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\n\n Langues disponibles<\/span>\n \n
\n Arabe<\/a>\n Fran\u00e7ais<\/a>\n Espa\u00f1ol<\/a>\n Anglais<\/a>\n Allemand<\/a>\n Italien<\/a>\n <\/div>\n <\/div>\n <\/div>\n\n <\/div>\n<\/section>\n
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\n Le parcours jusqu\u2019\u00e0 pr\u00e9sent\n <\/h2>\n\n
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Les id\u00e9es initiales ont \u00e9t\u00e9 expos\u00e9es dans le document de consultation publi\u00e9 en janvier 2021, accompagn\u00e9es de vid\u00e9os explicatives. La partie 2, question 3 du document de consultation pr\u00e9sentait des approches alternatives sp\u00e9cifiques qui ont \u00e9t\u00e9 expos\u00e9es lors d\u2019un webinaire en ao\u00fbt 2021, avant la cl\u00f4ture de la p\u00e9riode de r\u00e9ponse \u00e0 la consultation en octobre 2021. <\/p>\n

Les commentaires du projet sur les r\u00e9ponses \u00e0 la partie 1 ont \u00e9t\u00e9 partag\u00e9s lors d\u2019un webinaire en f\u00e9vrier 2022. Au cours des ann\u00e9es 2022 et 2023, les groupes consultatifs techniques et de praticiens (TAG et PAG) ont r\u00e9fl\u00e9chi aux r\u00e9ponses et ont donn\u00e9 leur avis sur l\u2019\u00e9laboration du projet de directives \u00e0 inclure dans l’INPAS ES2. <\/p>\n

Vous pouvez acc\u00e9der \u00e0 toutes les ressources \u00e0 partir de cette page, les plus r\u00e9centes apparaissant en premier. Certaines sont disponibles en espagnol (ES) et en fran\u00e7ais (FR) ainsi qu\u2019en anglais. <\/p>\n\n <\/div>\n <\/div>\n \n

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20 novembre 2024<\/h3>

Revenu des subventions des groupes de discussion<\/a> \u2014 arbres de d\u00e9cision<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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14 novembre 2024<\/h3>

Document 1 de la r\u00e9union du PAG sur le revenu<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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26 septembre 2024<\/h3>

Document 3 de la r\u00e9union du TAG sur le revenu<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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12 novembre 2024<\/h3>

Document 1 (revenu) et Document 2 (mod\u00e8le de subvention) de la r\u00e9union du PAG<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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20 juin 2024<\/h3>

Document 1 (mod\u00e8le de subvention) de la r\u00e9union du PAG<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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Novembre 2023<\/h3>

Webinaires sur le mod\u00e8le de subvention et le revenu avec questions et r\u00e9ponses<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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Novembre 2023<\/h3>

S\u00e9rie de vid\u00e9os explicatives incluant le mod\u00e8le de subvention et le revenu des subventions, EN, ES et FR<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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26 septembre 2023<\/h3>

Expos\u00e9-sondage 2 \u2014 l’INPAS Section 23<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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27 juin 2023<\/h3>

Document de la r\u00e9union du TAG<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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7 juin 2023<\/h3>

Document 1 de la r\u00e9union du PAG<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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18 mai 2023<\/h3>

Document 2 de la r\u00e9union du TAG<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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8 mars 2023<\/h3>

Document 2 de la r\u00e9union du PAG<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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28 f\u00e9vrier 2023<\/h3>

Document 1 de la r\u00e9union du TAG<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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10 janvier 2023<\/h3>

Document 2 de la r\u00e9union du TAG<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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14 d\u00e9cembre 2022<\/h3>

Document 3 de la r\u00e9union du PAG<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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Octobre 2021<\/h3>
\n \"clouds\"\n <\/div>\n

Vid\u00e9o explicative du document de consultation de l’IFR4NPO, partie 2, document 2
\nTristique vivamus non massa sit adipiscing sit vitae id amet rhoncus suspendisse nunc imperdiet euismod faucibus faucibus tortor eget id adipiscing mauris dui mauris pellentesque morbi neque sed interdum sed rhoncus quis maecenas nisi fames commodo tellus diam volutpat mattis lacus iaculis non lacinia nam eget adipiscing massa ut nunc sed quis adipiscing ultrices eu venenatis ultrices imperdiet amet consequat pharetra nullam arcu sit.<\/p>\n<\/div>\n <\/div>\n <\/div>\n

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Janvier 2021<\/h3>

Document de consultation de l’IFR4NPO, partie 2 : document de r\u00e9flexion 3 \u2014 EN | ES<\/p>\n<\/div>\n <\/div>\n <\/div>\n <\/div>\n

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\n Ressources connexes\n <\/h2>\n\n
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In mauris integer sapien faucibus tincidunt ultrices sollicitudin pellentesque est. At etiam ultrices magna morbi fames accumsan pulvinar viverra aenean pellentesque non. <\/p>\n\n <\/div>\n \n

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\n \"Revenue\n <\/div>\n \n

Revenue from grants and donations<\/h4>\n\n
\n Learn more<\/span>\n <\/div> \n<\/a> <\/div>\n \n <\/div>\n\n<\/section>
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\n Inscrivez-vous pour recevoir des ressources exclusives et des alertes d\u00e8s leur publication.\n <\/h2>\n \n
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Nibh ullamcorper sagittis et facilisi. Sit et etiam neque aliquam nam sed est. Condimentum augue felis eu dapibus vulputate turpis amet vulputate enim cras neque vitae feugiat. <\/p>\n\n <\/div>\n \n

\n \n Inscrivez-vous d\u00e8s aujourd\u2019hui\n <\/a>\n <\/div>\n <\/div>\n \n
\n \"\"\n <\/div>\n <\/div>\n <\/div>\n<\/section>","protected":false},"featured_media":5541,"template":"","class_list":["post-5535","resources","type-resources","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nrevenus de subventions et dons | INPRF<\/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:\/\/www.inprf.org\/fr\/resources\/revenus-de-subventions-et-dons\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"revenus de subventions et dons | INPRF\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.inprf.org\/fr\/resources\/revenus-de-subventions-et-dons\/\" \/>\n<meta property=\"og:site_name\" content=\"INPRF\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-05T11:22:15+00:00\" \/>\n<meta property=\"og:image\" 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