WYNIK FINANSOWY SPÓŁDZIELNI MIESZKANIOWEJ W UJĘCIU  PODATKOWYM I BILANSOWYM
The financial result statements housing associations in the tax and balance sheet

Summary/Abstract: The article discusses the problem of differences between financial results of housing associations calculated according to accounting principles and those calculated according to The Legal Persons' Income Tax Act. It presents the key temporary and permanent differences as well as the influence of Tax Laws on financial results from the balance sheet point of view. It also assesses the methods used to present net financial results of profit and loss accounts in housing associations. Studies demonstrate that some financial statements of housing associations are not prepared according to The Accounting Act.

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