Účetní a daňové dopady konkursního řízení

This diploma thesis deals with insolvency proceedings, respectively one of the methods of solving insolvency, ie bankruptcy. The thesis is based on valid legal regulation, ie Act No. 182/2006 Coll., on bankruptcy and methods of its solution (insolvency law), comments on gradual amendments to the insolvency law and analyzes the changes brought about by the last amendment of 2017. The practical part deals with the process of bankruptcy in practice and seeks to analyze financial statements using financial models to predict the approaching bankruptcy of the company or whether it is possible to derive recommendations for falling companies based on the findings