117-0464/01 – xx (LIR)
| 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
Summary
The course will acquaint students with various forms of termination
business focused on liquidation and bankruptcy proceedings, including
definition of the different specificities of business trade
companies and the self in relation to commercial law and the law on accounting
Compulsory literature:
Recommended literature:
1.Zákon No. 328/1991 Coll. Bankruptcy, as amended
2.Insolvenční Act, as amended
3.Obchodní Code, as amended
4.Zákon of insolvency administrators
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
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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