The thesis consists of a brief introduction to this topic and of a theoretical and practical part. The theoretical part discusses general terms (part 2), i.e. subject-matter, failure, subject-matter and territorial jurisdiction, procedural entities, failure hearing and ruling, a debtor's insolvency petition as well as the individual ways of handling a debtor's failure. The part concerning the ways of handling failure through bankruptcy (part 3) discusses the effects of a bankruptcy declaration on in-progress proceedings, the monetarisation of assets, bankruptcy cancelation and the effects of a bankruptcy declaration on the community property of spouses. Part 4 discusses other ways of handling failure, i.e. reorganisation. This part includes court jurisprudence of problematic cases, which concerns the current legal regulations. Part 5 discusses the latest and currently most used way of handling a debtor's failure, i.e. debt relief. The practical part shows a debtor's accounting of a specific accounting case that concerns a debtor's failure through bankruptcy and contains an individual's debt relief petition and a debtor's (business company's) insolvency petition for bankruptcy declaration. The end of the thesis summarises this issue and points out the importance of having basic knowledge of this issue for individuals and legal entities.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:381385 |
| Date | January 2016 |
| Creators | RUDOLFOVÁ, Vladimíra |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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