Framework syllabus of lectures:
1. Introductory lecture. Familiarisation with literature, aim and content of the course.
2. Receivables in the frame of liquidation and bankruptcy proceedings – legal, accounting and tax perspective.
3. Securitization of bad debts (credit, assignment, bills of exchange, arbitration, court proceedings, notarial deed).
4. Acknowledgement of the debt and its essentials, enforceable and unenforceable debt)
5. Receivables within liquidation and insolvency proceedings – legal, accounting and tax aspects.
6. Accounting and tax aspects of receivables in the process of liquidation and insolvency proceedings.
7. Selected questions of accounting and taxation at the dissolution of the company in liquidation.
8. Legal context in the insolvency proceedings.
9. Debt relief - proposal and its essentials, definition of conditions, forms of debt relief, permission and approval of debt relief, deadlines, course, application of creditors, practical example.
10. Reorganization - definition of basic terminology and definition of conditions for application in practice.
11. Monetization of assets in insolvency proceedings.
12. Accounting and tax context of insolvency proceedings.
13. Proportional distribution of assets from insolvency assets, a practical example of monetization of assets in bankruptcy.
14. Insolvency proceedings with a European international element. Application of Council regulation No 1346/2000/ EC on insolvency proceedings.
1. Introductory lecture. Familiarisation with literature, aim and content of the course.
2. Receivables in the frame of liquidation and bankruptcy proceedings – legal, accounting and tax perspective.
3. Securitization of bad debts (credit, assignment, bills of exchange, arbitration, court proceedings, notarial deed).
4. Acknowledgement of the debt and its essentials, enforceable and unenforceable debt)
5. Receivables within liquidation and insolvency proceedings – legal, accounting and tax aspects.
6. Accounting and tax aspects of receivables in the process of liquidation and insolvency proceedings.
7. Selected questions of accounting and taxation at the dissolution of the company in liquidation.
8. Legal context in the insolvency proceedings.
9. Debt relief - proposal and its essentials, definition of conditions, forms of debt relief, permission and approval of debt relief, deadlines, course, application of creditors, practical example.
10. Reorganization - definition of basic terminology and definition of conditions for application in practice.
11. Monetization of assets in insolvency proceedings.
12. Accounting and tax context of insolvency proceedings.
13. Proportional distribution of assets from insolvency assets, a practical example of monetization of assets in bankruptcy.
14. Insolvency proceedings with a European international element. Application of Council regulation No 1346/2000/ EC on insolvency proceedings.