Transformace bytového družstva na společenství vlastníků jednotek z účetního a daňového pohledu

Abstract

The diploma thesis deals with the analysis of the transformation of a housing cooperative into a community of unit owners from the accounting and tax point of view. The thesis is divided into theoretical-methodological and application-verification part. The theoretical part characterizes the individual economic entities as such. The second application-verification part is focused on the comparison of housing cooperatives and community of unit owners from the accounting and tax point of view. The application-verification part is focused on the analysis of the transformation of a housing cooperative into a community of unit owners. This part focuses on this process from an accounting and tax perspective.