Mała i mikro spółdzielnia mieszkaniowa na gruncie uproszczeń w prawie bilansowym i stanowiska Krajowego Komitetu Standardów Rachunkowości
Small and micro housing associations in the field of simplifications in the Polish Accounting Regulations (the Balance Law) and the information from The Committee Of National Accounting Standards

Summary/Abstract: The article discusses the problem of financial statements of small housing associations. The changes in The Accounting Act cause that financial statements of small and micro housing associations can become useless for assessing their specific operation. The situation is exacerbated by the information from The Committee Of National Accounting Standards about reporting of own funds in the financial statements of housing associations and determining the financial results. Using it conducts to an incorrect presentation of the results of operating. The purpose of the article is to indicate methods used to present true and fair results of operating and financial condition in small and micro housing associations

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