Desde 1995 cuando nace la Ley 222 modificatoria del Codigo de Comercio, y especificamente en los procesos concursales, concordatos y liquidacion obligatoria, entran a la doctrina juridica cambios conceptuales y ante todo procesales, regulando los estados financieros de las entidades privadas. Tales variantes conceptuales, se ven reflejadas en los derechos laborales adquiridos (pensionales, prestaciones sociales, etc.) y las prioridades gubernativas de tributacion, lo cual tuvo relevancia por el gran numero de sociedades y personas naturales que se vieron abocadas a concordatos y liquidaciones obligatorias, lo que estadisticamente se reflejo en cierre de empresas, desempleo, disminucion de los aportes a seguridad social, aportes tributarios, entre otros. Abstract Since 1995 the birth of the amending Act 222 of the Commercial Code, and specifically in bankruptcy proceedings, compulsory liquidation and concordats come to the legal doctrine and conceptual changes primarily procedural, regulating the financial statements of private entities. Such conceptual variants, are reflected in the acquired labor rights (pensions, social benefits, etc.). And priorities of government taxation, which had relevance for the large number of companies and individuals who were forced to concordats and compulsory liquidations This was reflected statistically in company closures, unemployment, reduced contributions to social security tax contributions, among others.