Řešení úpadku obchodní společnosti konkursem

Abstract

The thesis is focused on business company´s bankrupt and bankruptcy as a one of the ways of its solution. The theoretical part deals with the legislative arrangements of bankruptcy, where the most important law is the insolvency law and in this part is also solved the terms of accounting which is based on accounting of the bankrupted company and also addresses the tax consequences. The findings from theoretical part are applied in practical part on specific company´s conditions.