117-0364/03 – 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 graduateRequirementChoice-compulsory
Year1Semesterwinter
Study languageCzech
Year of introduction2013/2014Year of cancellation2020/2021
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

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:

ROSE, Paul. Money and Capital Markets. 11th ed. Boston: McGraw-Hill Education,2021. 736 p. ISBN 978-126-4120-62-8. STIGLITZ, Joseph E. and Jay K. ROSENGARD. Economics of the Public Sector. 4th ed. New York: W. W. Norton & Company, 2015. 923 p. ISBN 978-0-393-93709-1.

Recommended literature:

BĚLOHLÁVEK, Alexander J. EU and international insolvency proceedings:Regulation (EU) 2015/848 on insolvency proceedings. Commentary. Vol. I., II. 1 st edition. The Hague: Lex Lata, 2020. ccllxxi + 1887 p. ISBN 978-90-829824-3-5. MARTOCCHIO, Joseph J. Employee Benefits: a Primer for Human Resource Professionals. 5th ed. New York, NY: McGraw-Hill/Irwin, 2014. 381 p. ISBN 978-0-07-802948-6.

Way of continuous check of knowledge in the course of semester

test

E-learning

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

Other requirements

Other conditions are not determined.

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

Full-time form (validity from: 2013/2014 Winter semester, validity until: 2020/2021 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation Credit 85  85 2
Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 2 Choice-compulsory study plan
2020/2021 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Choice-compulsory study plan
2019/2020 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 2 Choice-compulsory study plan
2019/2020 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Choice-compulsory study plan
2018/2019 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2018/2019 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Choice-compulsory study plan
2018/2019 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 2 Choice-compulsory study plan
2017/2018 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2017/2018 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 2 Choice-compulsory study plan
2017/2018 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Choice-compulsory study plan
2016/2017 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Choice-compulsory study plan
2016/2017 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2016/2017 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 2 Choice-compulsory study plan
2015/2016 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2015/2016 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Choice-compulsory study plan
2015/2016 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 2 Choice-compulsory study plan
2014/2015 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2014/2015 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 2 Choice-compulsory study plan
2014/2015 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Choice-compulsory study plan
2014/2015 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 2 Choice-compulsory study plan
2014/2015 (N6202) Economic Policy and Administration (6202T095) Economics and Law in Journalism P Czech Ostrava 1 Choice-compulsory study plan
2013/2014 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2013/2014 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 2 Choice-compulsory study plan
2013/2014 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 2 Choice-compulsory study plan
2013/2014 (N6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 2 Choice-compulsory study plan
2013/2014 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 2 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2018/2019 Winter
2017/2018 Winter
2016/2017 Winter
2015/2016 Winter
2014/2015 Winter
2013/2014 Winter