Abstract:
This paper describes the types of transactions that occur within condominium owners' associations. In the process of property management, the condominium owners' association involves various economic relationships related to the provision of communal housing and non-residential services, repair and maintenance services of the housing block, landscaping, leasing of commercial spaces, etc. All of these allow the condominium owners' association to generate both income and expenses that must be accounted for correctly. The article characterizes aspects related to the calculation and payment of contributions by the members of the condominium owners' association. The paper presents some examples and schemes related to the formation of association funds. The author presented the way of accounting for the condominium owners' association's transactions with third parties and its members. JEL: M41; CZU: 174.4:[657:331.543]; DOI: https://doi.org/10.53486/isc2023.11
Description:
GRAUR, Anatol. Provocările etice în profesia contabilă = Ethical Challenges in the Accounting Profession. In: Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare intern. în memoriam prof. Viorel Ţurcanu, 17 noiem. 2023, ed. a 2: Culegere de teze științifice. Chişinău: SEP ASEM, 2023, pp. 35-37. ISBN 978-9975-167-32-1 (PDF).
