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Reorganizace společnosti podle americké právní a účetní úpravy / Corporate reorganization under the US bankruptcy laws and accounting standards

The aim of this thesis is to analyze the process of reorganization under the US laws and accounting standards. The first chapter contains legislation, description of the parties and their role during the insolvency proceedings. It covers the role of the debtor, creditors, creditors' committee, insolvency trustee and insolvency court throughout the insolvency proceedings. The second part focuses on accounting under US GAAP based primarily on the ASC 852, which describes in detail the cases and items that are treated differently during the reorganization. The third part includes legal and accounting analysis of the American paper company NewPage Holdings Inc., which successfully emerged from bancruptcy in 2012.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:262375
Date January 2015
CreatorsSobotová, Dana
ContributorsRandáková, Monika, Bokšová, Jiřina
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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