Your own article says that the owners turned over the financial records to the Players Association. What they did not do was open the records to the public, which they are understandably extremely reluctant to do.
The Players Association does not dispute that the NBA is losing money, even; they just don’t want to count certain aspects of the owners’ spending in the calculation.
That’s my understanding. If you do some googling on the topic, you’ll see a bunch of articles about the players wanting to see the books… and you’ll see that those requests stopped around mid-July, which I’m pretty sure is when the owners agreed to open their finances to the players association and said something like ‘We’re not going to fail to reach a deal because we wouldn’t open the books.’ I think Steve Nash might’ve made some comments about the issue more recently, and I’m sure there are issues over creative accounting and that if the owners made everything public, they wouldn’t look great. But the NBA players association wanted to see the records and I think they got them months ago.