The poor quality outputs - accounting and tax solution

Nekvalitní výkony - účetní a daňové řešení

Miroslav Brabec

Český finanční a účetní časopis, 2006, vol. 2006, issue 2, 130-139

Abstract: The article elaborates the area definition, valuation and disclosure of information about poor quality output. After the definition of poor quality output the article analyses especially poor quality tangible outputs. In this area it describes the process of its identification, accounting for poor quality outputs (with the main stress on work-in-progress) and consequences of poor quality outputs on corporation tax base.

Keywords: Work-in-progress; Loss; Reject; Nedokončená výroba; Škoda; Zmetek (search for similar items in EconPapers)
JEL-codes: G39 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.cfuc.159

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