Právní, účetní a daňové aspekty úpadku obchodních korporací
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The topis of this master thesis is Legal, Accounting and Tax Aspect Company´s Bankruptcy. The objective of the thesis was to provide a general overview of this problematics. The thesis is divided into three basic chapters. The first chapter of this thesis defines the basic terms of insolvency proceedings. The second chapter focuses on bankruptcy resolution and describes the bankruptcy proceedings. The final chapter evaluates case studies of bankruptcy on two specific business companies.
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bankruptcy, bankruptcy proceedings, insolvency proceedings, taxes, accountancy, business company, debtor, creditor, insolvency administrator, receivables