Should organisations receiving volunteer service be required to account for it similar to donated goods?

Australian Accounting Standards require those who have received donations of money or goods to record these donations in their Balance Sheet as "donation in kind". It is optional to account for donations of service/labour.
Should organisations receiving volunteer service be required to account for it similar to donated goods?
Unless AU plans to tax the organization for the donation of labor, why record it? With goods and money, the organization needs to keep records to show that it is receiving financial support from legit sources and to support whatever tax adjustments are allowed to the donors. But that isn't necessary for time.





Seems like this proposal would discourage good works and make operation of a charity more difficult than it needs to be.