The Asociación Argentina de Estudios sobre la Insolvencia was created in 1988 as a scientific institution by professionals in economics and law, dedicated to promote study, analysis and investigation of the related phenomena between managerial crises and insolvency. The Association works in the development of solutions for the prevention of patrimonial problems. We have one fundamental goal: to contribute to the recovery of the economic players, creating different remedies for complex scenarios, such as the ones experienced in Argentina in 2001. With the development of such tools, we intend to contribute to the protection of the different areas of the economic system, including the maintenance of stockholding performance, work sources and credit protection. The Association also guides these objectives to the international economy, relating the domestic crises with the external indebtedness of the countries and their harmonization with the development and stability of the national economies. The Association promotes the development of its associates in all areas of professional performance, supporting research and investigations, especially on judicial and economic issues and financial and tributary issues that appear in the ‘Statement of Imbalance Patrimonial Situations’. The Association is currently working in different matters related to the creation and destruction of corporate value in the understanding that these issues are the leading cause of insolvency.