Prawnobilansowe zasady ujęcia i wyceny nieruchomości obciążonych prawami użytkowania w ramach umów timeshare
Recognition and measurement in the accounts of the property burdened with rights to use the timeshare

Summary/Abstract: This article presents a multidimensional analysis of timeshare contracts, which exposes the gap between their legal and economic sense. From a legal point of view, this agreement will give businesses the right to remuneration and duties related to the implementation of rights of use. In this approach, it is irrelevant to the type of business entity that contains the contract, or economic objectives pursued through contractual agreements, which in turn affect the substance of the contract. Against this background, the special role is played by the principle of reality over appearance, according to which economic events in the accounts should be recognized in accordance with their sense economically. The article presents the implications of this approach for the recognition and valuation of real property in the accounts provided under the timeshare contracts.

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