Relacja między wynikiem z utrzymania i eksploatacji nieruchomości spółdzielni mieszkaniowych a dochodem (stratą) z gospodarki zasobami mieszkaniowymi
The relationship between the financial outcome from maintenance and exploitation of property belonging to the housing cooperative, and income (loss) from the management of housing resources

Summary/Abstract: The aim – to compare the rules of deciding the financial outcome from maintenance and exploitation of property, specified in the act regarding housing cooperatives, and income (loss) from the management of housing resources, resulting from tax regulations. The discrepancy between these policies not only makes it difficult to keep current accounting records of housing cooperatives, but also negatively affects the transparency of the profit and loss account. Research methodology – The article covers two main parts. The first contains an interpretation of the policies regarding the results of housing cooperatives. This part uses a method of analysing sources, mainly legal acts and internal documents of housing cooperatives. The second part presents the consequences of a different definition of costs/revenues from exploitation and maintenance of property and income/loss from the management of housing resources. In this part, a scenario analysis was used to determine a better illustration of the issue described. Result – A proposal to simplify the presentation of the financial result of a housing cooperative. Originality/Value – The study refers to the issue rarely addressed in the literature. Moreover, its results can be effectively implemented in the practice of housing cooperatives.

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