Veřitelské nároky v insolvenčním řízení v České republice

The diploma thesis deals with the issue of creditor claims applied in insolvency proceedings. The aim of the thesis is to clearly describe the whole process of insolvency proceedings from the point of view of the creditor and to explain how each creditor's claim explain how each creditor's claim is resolved in relation to the type of failure resolution – bankruptcy, reorganization and debt relief. The thesis also deals with the recording of these creditor claims in the debtor's financial statements and point out the accounting and tax context, which the creditor participating in the insolvency proceedings should consider. The practical part analyses specific cases of insolvency proceedings, where the main emphasis is on satisfying creditors' claims.