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The liquidation of business corporations without legal successor
Rejzková, Lucie ; Randáková, Monika (advisor) ; Míková, Marie (referee)
This thesis deals with the issue of liquidation of business corporations without legal successor. It defines the liquidation of the legal, accounting and tax perspectives. It provides a practical example via the liquidation of the fictitious company Opera s.r.o. At the end of the thesis is trying to prove the hypothesis: " The percentage ratio value of the share liquidation balance to the basic capital of the company in forced liquidation is at zero while voluntary liquidation is on average around 50%", on the liquidation cases from practice.
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Liquidation of the company
Procházka, Michal ; Jirásková, Simona (advisor) ; Randáková, Monika (referee)
This work deals with the liquidation of the company focusing on commercial companies. It describes whole process of liquidation from decision to liquidate to delete the company from the Commercial Register. The work also focuses on legal, accounting and tax site of liquidation. Accounting practices in the liquidation process are illustrated on the example of a fictive company.
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Liquidation of company
Malohlavová, Šárka ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
The liquidation is a topic which is not properly defined by the Czech legislation. There is no dedicated law, which would bring a complex description of the liquidation. The actual law regulation does not address the whole complexity and brings many questions. Therefore this thesis is concerned with problems of the liquidation in accordance with the Czech legislation. The aim of the thesis is to provide sufficient information which would give a comprehensive picture of the liquidation. The introductory part of the thesis focuses on a general description, definitions and law regulation of the liquidation. The main part of the thesis describes the process of liquidation involving the beginning, course, distribution of the liquidation balance, and its termination. The thesis is supplemented by several examples of documents utilized during the liquidation and tables presenting liquidation statistics in past years.
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The process of Liquidation and the Position of a Liquidator
Turčinová, Miroslava ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
The purpose of my bachelor thesis is to introduce the legislation of the dissolution of the company and the following liquidation. In the thesis I also mention the dissolution of the company without liquidation but on the basis of the planned work content I focus on the dissolving of a company with a voluntary and involuntary liquidation. In the first section of the thesis I name and define the important terms for better understanding of the topic following with the explanation of the whole process of the liquidation "from A to Z". In the last chapter I focus on the "main character" of the whole process of the liquidation, the liquidator. The thesis is formed to organize the liquidation in each stage of its process and to conveniently explain the process of liquidation step by step and allow access to the common public or to the individuals without a legal background.
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Liquidator's Possition in a Liquidation Process
Voharčík, Zdeněk ; Kříž, Radim (advisor) ; Kačírek, Miloš (referee)
The aim of this thesis is to analyse the process of a company's liquidation and most importantly the analysis of the position of the liquidator in this process. Based on an undertaken analysis, a model of the process of liquidation was created and is filed into the analytical part of the thesis. The thesis contains the detailed account of particular liabilities, rights and liquidator steps in the process of liquidation. It answers the questions of the responsibility of the liquidator in the process of the liquidation, the justice of the procedure, the fulfilling of the tax liability, the fulfilling of the liability resulting from running the accountancy connected with the financial reporting, the publishing information and specifications concerning the liquidated company. Last but not least, this thesis finds the answers to discharge creditors' claims, pay the remaining assets, and file a proposal and erase the company from the trade register. There is also a part, which concerns the analysis of the company's period before entering the liquidation and reasons for its entry to liquidation. The important part of the theses is the elaboration of this issue within trade companies, such as investment companies, investment funds, share funds, pension funds, insurance companies, the securities dealers and the others carrying the business in accordance with law of capital market.
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Liquidation of business companies without a legal successor
Remeš, Vojtěch ; Randáková, Monika (advisor)
This bachelor thesis deals with the issue of liquidation of business companies in the Czech Republic as a process leading to closure of business and dissolution of a company. The thesis comes up with characteristics of the liquidation process focusing especially on accounting as well as legal and tax aspects of the process. Basic accounting scenarios are shown on practical examples of a fictive company in liquidation.
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Winding up of a commercial company
Dobešová, Michaela ; Kalinová, Miluše (advisor) ; Žák, Květoslav (referee)
My thesis focuses on winding up of a commercial company with liquidation. It consists of two parts -- theoretical (chapters 2 to 5) and practical (chapter 6). In the theoretical part I start with introduction into the issue (legal background, basic concepts) and then I write about the reasons for winding up of a commercial company. Furthermore I focus on liquidation, the company liquidator and the liquidation process itself. I also briefly mention the procedure in case of winding up of an insolvent company. In the practical part I show on an example of a particular commercial company how would its liquidation look like. We can see what steps the associates and the liquidator have to take between the decision about winding up of the company and its erasure from the Companies register.
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