Tax and Accounting Issues with HOAs, Coops and Condos (Currently Unavailable)

This course explains the varied and unusual details of the income and expense positions of the CIRA Industry and their federal income tax issues. There are specific Revenue Rulings which will be explained that deal with issues of income carryforward, capital contributions in reserves versus normal expenses, and what is income to a CIRA. “Should we file an 1120 or 1120H or 1120C???” are some of the major issues that accountants need to assist their clients with. The course also covers issues with property taxes and sales and use taxes for CIRAs.

This course explains the varied and unusual details of Cooperative Association (COOPS) and the Generally Accepted Accounting Principles (GAAP), the Generally Accepted Audit Standards (GAAS), and the Statements on Accounting and Review Standards (SSARS) positions of the Common Industry Realty Association (CIRA) Industry. There are specific Topics in the Financial Accounting Standards Board (FASB) that deal with the CIRA industry and Cooperatives. The CIRA industry has auditing standards that relate often to state laws and rules for Cooperative Associations.

This course explains the varied and unusual details of Cooperative Association (COOPS) and the issues encountered with filing federal income tax returns. There are specific areas in the Internal Revenue Code that deal with CIRAs and Cooperatives. The CIRA industry has tax standards that relate often to state laws and rules for Cooperative Associations.

This course explains the varied and unusual details of Condominium Associations (CONDOS) and the Generally Accepted Accounting Principles (GAAP), the Generally Accepted Audit Standards (GAAS), and the Statements on Accounting and Review Standards (SSARS) positions of the Common Industry Realty Association (CIRA) Industry. There are specific Topics in the Financial Accounting Standards Board (FASB) that deal with the CIRA industry and Condominium Association. The CIRA industry has auditing standards that relate often to state laws and rules for Condominium Associations.

This course explains the varied and unusual details of Condominium Association (CONDOS) and the issues encountered with filing federal income tax returns. There are specific areas in the Internal Revenue Code that deal with CIRAs and Condominiums. The CIRA industry has tax standards that relate often to state laws and rules for Condominium Associations.

This course explains the varied and unusual details of Homeowners’ Associations (HOAs) and the Generally Accepted Accounting Principles (GAAP), the Generally Accepted Audit Standards (GAAS), and the Statements on Accounting and Review Standards (SSARS) positions of the Common Industry Realty Association (CIRA) Industry. There are specific Topics in the Financial Accounting Standards Board (FASB) that deal with the CIRA industry and the HOA Association. The CIRA industry has auditing standards that relate often to state laws and rules for Homeowners’ Associations.

This course explains the varied and unusual details of Homeowners’ Associations (HOAs) and the issues encountered with filing federal income tax returns. There are specific areas in the Internal Revenue Code that deal with CIRAs and Homeowners’ Associations. The CIRA industry has tax standards that relate often to state laws and rules for Homeowners’ Associations.