Accounting of the association of unit owners - 3rd edition

Are you a statutory body of a homeowners' association (HOA), do you handle HOA accounting, or are you simply interested in the topic of co-ownership of flats? If so, this book will be an invaluable tool for you. It begins by introducing you to the relevant legal regulations, and then you'll find practical accounting and tax procedures based on these regulations. You will learn how to account for common operational accounting cases and what tax implications they have not only for the homeowners' association itself but also for its members – the owners. This publication will help you with preparing financial statements, filling out tax returns, and navigating the basic civil law regulations concerning homeowners' associations. The author draws on his many years of practical experience in the accounting and tax aspects of housing fund management, as well as from the seminars he conducts on this topic as a lecturer.