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Voluntary Liquidation of a Limited Liability Company from Accounting and Tax Perspective
Rymeš, Václav ; Kašpar, Jan (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the dissolution of a business corporation without a legal successor through liquidation with a focus on a limited liability company. The theoretical part defines the basic concepts and the course of the liquidation process. The analytical part deals with the evaluation of legislation and the progress of the liquidation process. Proposals of the thesis part consists in the creation of a framework liquidation procedure and the subsequent application of the procedure on a model example.
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Voluntary Liquidation of a Limited Liability Company from Accounting and Tax Perspective
Rymeš, Václav ; Kašpar, Jan (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the dissolution of a business corporation without a legal successor through liquidation with a focus on a limited liability company. The theoretical part defines the basic concepts and the course of the liquidation process. The analytical part deals with the evaluation of legislation and the progress of the liquidation process. Proposals of the thesis part consists in the creation of a framework liquidation procedure and the subsequent application of the procedure on a model example.
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Legal, accounting and taxation aspects of liquidation of trading corporations
SMIDKOVÁ, Jana
The dissertation deals with legal, accounting and taxation aspects of liquidation of trading corporations. Based on an analysis, it evaluates aspects in the liquidation process of trading corporations under the conditions of the Czech Republic´s legislation. It provides an outline of the liquidation process and the liquidator´s activities, it points out legislative changes and hazard moments of the liquidation process.
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Liquidation of business corporations without legal successor in the Czech Republic
Polakovičová, Jana ; Randáková, Monika (advisor) ; Zelenková, Marie (referee)
This diploma thesis is focused on the process of liquidation of the business corporations without a legal successor in accordance with Czech legislation. The liquidation is defined in law, accounting and tax perspective. The practical part of the thesis shows process of liquidation on the example of fictitious company but also on the company from the practice. On the other companies the hypothesis is verified: "Business corporations which are more than 50 % owned by the state publish financial statements."
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Liquidation of business corporations in the Czech republic
Ješutová, Tereza ; Vomáčková, Hana (advisor) ; Randáková, Monika (referee)
This thesis deals with the liquidation of business corporations in the Czech Republic. The whole course of the liquidation from voluntary decision itself to deletion from the Commercial Register is considered from the financial, tax and legal perspective. There are descripted the duties and rights of the liquidator and the possibility of transition from liquidation in insolvency proceedings. The findings are in the practical part demonstrated on concrete examples selected from the Commercial Register.
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Liquidation of companies in the legal theory and practice
Jandová, Aneta ; Pikola, Pavel (advisor) ; Cvik, Eva Daniela (referee)
Bachelor thesis deals with the issue of the liquidation of business corporations. In the introduction, it evaluates the legislation based on the already invalid the Commercial code and further arises of the currently applicable legal standards. It is outlined the legal status of business companies in the next section, their structure and basic schemes of their functioning in the individual stages, i.e. the establishment, the formation, the transformation and the dissolution of companies. Detailed attention is then paid to the process of liquidation, its legislation, the procedure of liquidation and the role of the liquidator. Within the framework of the liquidation process and the position of the liquidator is in detail treated the issue of disposal ordered by the courts, of which induced the specific role of the liquidator and in all stages up to the deletion from the commercial register. It is discussed in the next section about the issue and regulation of insolvency proceedings. In connection with the agenda of liquidations ordered by the court, the agenda of the courts is to outline in case of the judicial liquidation, and the timing of development and with a range of the business register. The practical part deals with the liquidation process of two specific companies where is shown the difference in the case of a company, which leads to liquidation of assets and the distribution of the liquidation balance and the company over-indebted, which does not occur not to cover the costs of the liquidation. The details are outlined the necessary costs of the liquidation and specific steps the liquidator. The financial analysis, which is assessing the selected indicators of indebtedness, it is part of the practical part. Conclusion of the work presents the view to amend the rules governing the activities of commercial companies, when in order to avoid the costs of the liquidation state-funded, it would be appropriate to introduce an obligation of the founders to pay a security deposit for those cases, when the company established.
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Liquidation of a company
Brandejsová, Michaela ; Miková, Tereza (advisor) ; Roubíčková, Jaroslava (referee)
The process of liquidation of corporations in the Czech Republic is the subject of the bachelor thesis. The whole course of the liquidation leading to a termination of the company is considered from the legal, financial and tax perspective. There are mentioned reasons for the liquidation of a company and description of the duties and rights of the liquidator as the central figure of the whole process at the very beginning of the theoretical part. Furthermore, the thesis deals primarily with the detailed description of the entire process of liquidation - from voluntary decision of the partners to finish the business to deletion of legal entities from the Commercial Register. In the practical part, alternatives to termination of the liquidation in a fictitious enterprise are given, primarily from accounting point of view.
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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 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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