Insolvenčního řízení - účetní a daňové souvislosti

This bachelor's thesis deals with the issue of insolvency proceedings from the perspective of accounting and tax implications. The objective of the thesis is to identify and describe the key accounting and tax aspects arising in the various stages of insolvency proceedings and to assess their impact on the financial management of business entities. The theoretical part focuses on the definition of insolvency and the course of insolvency proceedings, with an emphasis on the differences between liquidation and reorganization. It also examines the specifics of financial reporting and the tax obligations of the debtor during the proceedings, particularly in the areas of corporate income tax, value added tax, and the creation of allowances and provisions. The practical part analyzes the course of insolvency proceedings in the company Blažek Praha a.s., which was permitted to undergo reorganization. Based on data from the insolvency register and the published reorganization plan, the development of the company’s economic situation, the implementation of reorganization measures, and the level of creditor satisfaction are monitored. Attention is also paid to the bookkeeping practices during the individual stages of the proceedings.