Český finanční a účetní časopis 2006(2):130-139 | DOI: 10.18267/j.cfuc.159

The poor quality outputs - accounting and tax solution

Miroslav Brabec
Ing. Miroslav Brabec - odborný asistent; Katedra manažerského účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <brabecm@vse.cz>.

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.
JEL classification: G39

Published: June 1, 2006  Show citation

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Brabec, M. (2006). The poor quality outputs - accounting and tax solution. Czech Financial and Accounting Journal, 2006(2), 130-139. doi: 10.18267/j.cfuc.159
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