Descripción
This practical guide is intended for statutory bodies of unit owners’ associations, people involved in their accounting, and anyone interested in co-ownership of apartments. It first introduces the relevant legislation and then presents practical accounting and tax procedures based on it. The book explains how to record routine operating transactions and describes the tax implications for both the association itself and its members, the individual owners. It also helps with preparing financial statements, completing tax returns, and gaining a basic understanding of the civil-law regulation of unit owners’ associations. The author draws on many years of experience in accounting and tax issues related to housing-fund management, as well as on seminars he leads on the subject. The contents are in Czech.
Información
Language: Czech
Publication date: 12 de febrero de 2026
Manufacturer: GRADA Publishing, a. s.
Genres: Accounting, Books, Specialized and technical literature, Social sciences, Economics
Type: Books - paperback
Pages: 184
ISBN/EAN: 9788027155545