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.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:193249 |
Date | January 2014 |
Creators | Rejzková, Lucie |
Contributors | Randáková, Monika, Míková, Marie |
Publisher | Vysoká škola ekonomická v Praze |
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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