| Course Unit Code | 117-0364/03 |
|---|
| Number of ECTS Credits Allocated | 4 ECTS credits |
|---|
| Type of Course Unit * | Choice-compulsory |
|---|
| Level of Course Unit * | Second Cycle |
|---|
| Year of Study * | Second Year |
|---|
| Semester when the Course Unit is delivered | Winter Semester |
|---|
| Mode of Delivery | Face-to-face |
|---|
| Language of Instruction | Czech |
|---|
| Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
|---|
| Name of Lecturer(s) | Personal ID | Name |
|---|
| BAR36 | doc. Ing. Dagmar Bařinová, Ph.D. |
| 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. |
| Learning Outcomes of the Course Unit |
|---|
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 |
| Course Contents |
|---|
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 |
| Recommended or Required Reading |
|---|
| Required Reading: |
|---|
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.
|
MARŠÍKOVÁ, Jolana.Insolvenční řízení z pohledu dlužníka a věřitele se vzory a judikaturou. 6. vyd. Plzeň: Aleš Čeněk, 2019. 294 s. ISBN 978-80-7380-766-5.
POKORNÁ, Jarmila a kol. Zrušení a zánik obchodní korporace s likvidací. Praha: Wolters Kluwer ČR, a. s., 2020. 272 s. ISBN 978-80-7598-815-7.
ROBINSON, Thomas R. International Financial Statement Analysis. 4th ed. Hoboken: John Wiley & Sons, 2020. 1008 p. ISBN 978-1-119-62805-7. |
| Recommended Reading: |
|---|
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. |
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.
HÁSOVÁ, J., MORAVEC, T., VALENTA, P. Vybrané instituty insolvenčního zákona v rozhodnutích Nejvyššího soudu. Praha: C. H. Beck, 2019, 231 s. ISBN 978-80-7400-553-4.
PILÁTOVÁ, Jana a kol. Likvidace obchodních společností. 6. vyd. Olomouc: ANAG, spol. s. r. o., 2017. 264 s. ISBN 978-80-7554-101-7. |
| Planned learning activities and teaching methods |
|---|
| Lectures, Tutorials, Project work |
| Assesment methods and criteria |
|---|
| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
|---|
| Exercises evaluation | Credit | 85 | 85 |