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Asset valuation of the debtor in insolvency proceedings
 Libišová, Eva ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
This diploma thesis is focused on the insolvency proceedings in accordance with the Czech law and accounting legislation. The first part is devoted to the insolvency procedure. It defines the insolvency and its possible solutions - bankruptcy and reorganization. The second part of the thesis is devoted to solving these two forms of insolvency of the debtor, especially in terms of valuation. The valuation methods are described not only in accordance with the valuation standards, but also on the basis of accounting. Accounting is considered to be the starting source for valuation of assets.
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