117-0364/02 – Liquidation and insolvency proceedings (LIŘ)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantordoc. Ing. Dagmar Bařinová, Ph.D.Subject version guarantordoc. Ing. Dagmar Bařinová, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2012/2013Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 2+1

Subject aims expressed by acquired skills and competences

1st Evaluate the company in bankruptcy and proposed termination of its activities. 2nd Overview of current legislation. 3rd Develop an application for insolvency proceedings, including attachments. 4th Specify and evaluate flaws including the determination of their causes, which led the crisis of the company

Teaching methods

Project work


The aim of the course is to familiarise students with various forms of business activities termination with a focus on liquidation and bankruptcy proceedings including the definition of different specifications for the termination of business activities of business companies and self-employed persons in connection with commercial law and the Accounting Act with a focus on bankrupt and subsequently on insolvency proceedings. Specifics of debt relief as a personal bankruptcy. Comparison of personal bankruptcies in other countries of the world.

Compulsory literature:

Insolvency Act effective from 1.1.2008 MCCORMACK, G., Andrew R. KEAY a Sarah BROWN. European insolvency law: reform and harmonization. Cheltenham: Edward Elgar Publishing, 2017. ISBN 978-1-78643-330-5.

Recommended literature:

BAŘINOVÁ, Dagmar, Marie PASEKOVÁ a Zuzana FIŠEROVÁ. Bankruptcy in Czech Republic – From the Perspectives of Debtors, Creditors, and the Judiciary, 2008-2013. 2016, roč. 9, s. 180-191. ISSN 2071-8330. (33 %) BAŘINOVÁ, Dagmar, PASEKOVÁ, Marie, FIŠEROVÁ, Zuzana a Zuzana CRHOVÁ. Debt Relief of Natural Persons and the Rate of Satisfaction of their Creditors in the Czech Republic. In: Verslas: Teorija ir praktika / Business: Theory and Practice. 2015, 185–194 s. ISSN 1648-0627.CLAESSENS, S. – DJANKOV, S. – MODY, A. (2001): Resolution of Financial Distress. An International Perspective on the Design of Bankruptcy Laws. Washington,D. C.: World Bank Institute EUROPEAN UNION. (2003): Comprehensive Monitoring Report on the Czech Republic’s Preparations for Membership. ONLINE. http://europa.eu.int WORLD BANK. (2000): Czech Republic: Completing the Transformation of Banks and Enterprises. ONLINE. http://www-wds.worldbank.org/

Way of continuous check of knowledge in the course of semester

test, zpracování projektu


opora MOODLE - přednášky, odkazy na webové stránky, podklady pro zpracování projektu

Další požadavky na studenta

development of the project according to the assignment and successful completion of the written credit


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

Introductory lecture introduction to literature course objectives and activities Claims in liquidation and bankruptcy proceedings - legal, tax and accounting aspects Reinsurance bad debts (credit, leasing, bills, arbitration, judicial proceedings, deeds, and his recognition of the debt requirements, enforceable and unenforceable debt) Claims in liquidation and bankruptcy proceedings - legal, accounting and tax aspects Accounting and tax aspects of claims in the process of liquidation and bankruptcy proceedings Selected questions of accounting and taxation in the dissolution of the company in liquidation Legal context in insolvency  Debt relief - The proposal and its requirements, defining the terms, forms of debt relief, debt reduction permits and approvals, deadlines, course, registration of creditors, a practical example. Reorganization - the fundamental concepts and defining the conditions for application in practice Liquidation of assets in insolvency proceedings Financial context of insolvency proceedings Tax consequences of the insolvency proceedings Apportioning zpeněženého property of the estate, a practical example of the liquidation of assets in bankruptcy Insolvency proceedings with the European international element Add 1346/2000/ES Regulation on Insolvency Proceedings

Conditions for subject completion

Full-time form (validity from: 2013/2014 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit 85 (85) 85
        Písemka Written test 85  85
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2012/2013 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner