‘This is an imaginative work that is well-researched and well-thought-out. The concepts are clearly presented and definitions elucidated well. It is a work that invites thoughtfulness in how it goes beyond a utilitarian description of the process to consider the fundamentals of that process. What is more important, though, is that it attempts to provide answers to questions that were once considered, but which have been side-lined in the quest for more and more harmonisation. Thus, this work deserves a place on the shelves of anyone who has ever encountered the dynamics of restructuring and insolvency and posed the question why.’