The poor quality outputs – accounting and tax solution

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.

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Year of publication:	2006
Authors:	Brabec, Miroslav
Published in:	Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2006.2006, 2, p. 130-139
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	Work-in-progress \| Loss \| Reject \| Nedokončená výroba \| Škoda \| Zmetek

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Extent:	text/html
Type of publication:	Article
Classification:	G39 - Corporate Finance and Governance. Other
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011194747