During the two parts of the work the author wanted to present as many topics of interest to those who study the border domain of reorganization and restructuring of companies. In this regard, the first part presents issues aimed at dissolution, reorganization, insolvency prevention, and insolvency, not forgetting withdrawal or exclusion of associates. In the second part, they are analyzed mergers and its particular cases, division and separation.
The whole work is an interdisciplinary resorted to trying to clarify all the unknowns. Consequently, the work is useful not only for students of economics, masters in accounting practitioners but also by addressing issues of concern especially for the those concerned to know another point of view on reorganizations of entities.