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Ukončeno v akademickém roce 2020/2021

Liquidation and insolvency proceedings

Type of study Follow-up Master
Language of instruction Czech
Code 117-0364/03
Abbreviation LIŘ
Course title Liquidation and insolvency proceedings
Credits 4
Coordinating department Department of Accounting and Taxes
Course coordinator doc. Ing. Dagmar Bařinová, Ph.D.

Osnova předmětu

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

E-learning

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

Povinná literatura

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.

Doporučená literatura

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 .