117-0364/02 – Liquidation and insolvency proceedings (LIŘ)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| Subject guarantor | doc. Ing. Dagmar Bařinová, Ph.D. | Subject version guarantor | doc. Ing. Dagmar Bařinová, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2012/2013 | Year of cancellation | 2012/2013 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
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
Lectures
Tutorials
Project work
Summary
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:
Recommended literature:
Way of continuous check of knowledge in the course of semester
test, zpracování projektu
E-learning
opora MOODLE - přednášky, odkazy na webové stránky, podklady pro zpracování projektu
Other requirements
development of the project according to the assignment and successful completion of the written credit
Prerequisities
Subject has no prerequisities.
Co-requisities
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction