Osebni stečaj

diplomski projekt

Žan Šalamon (Author), Peter Podgorelec (Mentor), Lidija Hauptman (Co-mentor)

Abstract

V zaključnem delu smo podrobneje proučevali in raziskovali pravni vidik, ter računovodski in davčni vidik osebnega stečaja. Ugotavljamo, da zadnja novela ZFPPIPP prinaša zaostritve vodenja stečajnih postopkov in zmanjšuje možnosti zlorab, stečajnim dolžnikom pa nalaga sodelovalno dolžnost. Za upnike je pomembno, da skušajo svoje terjatve zavarovati z ustreznimi zavarovanji plačil pred začetkom postopka osebnega stečaja dolžnika. Kadar se začne postopek osebnega stečaja dolžnika, je pomembno, da upniki pravočasno prijavijo svoje terjatve in redno spremljajo procesna dejanja stečaja. Ugotavljamo, da se stečajni upravitelj pri nekaterih dejanjih lahko odloča samostojno, pri nekaterih mora pridobiti soglasje sodišča. Pri raziskovanju in proučevanju računovodskega in davčnega vidika osebnega stečaja ugotavljamo, da so za stečajnega upravitelja pomembni računovodski izkazi na dan pred začetkom in na dan začetka postopka osebnega stečaja, v kolikor podjetje v stečaju posluje naprej, tudi sprotni računovodski izkazi. Ugotavljamo, da imajo največ pravnih, računovodskih in davčnih opravil upniki in stečajni upravitelj.

Keywords

osebni stečaj;insolventnost;upniki;dolžniki;otvoritvena bilanca;odpust obveznosti;pravni vidik;računovodski vidik;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[Ž. Šalamon]
UDC:	347.736
COBISS:	12584732
Views:	1461
Downloads:	363
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Privat bankruptcy
Secondary abstract:	We meticulously studied and researched the legal, financial and fiscal aspects of personal bankruptcy. We found that the new amendment ZFPPIPP brings restrictions in managing personal bankruptcies and thus decreasing the chances of abuse and it also imposes a cooperative duty for debtors in bankruptcy. For the creditors it’s important to secure their claims with adequate collateral payments before the beginning of the personal bankruptcy process of the debtor. When the personal bankruptcy process of the debtor begins it’s important that the creditor lodges his claims and regularly monitors the procedural actions of the bankruptcy. We find that the liquidator can in some cases act on his own whereas in other cases he needs to obtain the consent of the court. By researching and studying the financial and fiscal aspects of personal bankruptcy we find that the most important financial statements for the liquidator are those that were made one day before the beginning of the personal bankruptcy and those that were made on the day of the personal bankruptcy and if the insolvent company carries on business also the ongoing financial statements. We find that the liquidators and creditors have the most legal, financial and fiscal tasks.
Secondary keywords:	insolvency;bankruptcy estate;creditor;debtor;opening balance;remission of debt;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 35 str.
ID:	9167504