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Mergers and acquisitions

Mergers and acquisitions (often abbreviated as M&A) and business restructuring can be complex areas of corporate finance to navigate. On this page you can access a range of articles, books and online resources providing quick links to best practice and recent developments.

What's on this page?

  • eBooks
  • Briefings
  • Online articles
  • Useful links
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

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F  +44 (0)20 7920 8621

Featured article

How to survive a merger
The authors suggest specific questions to ask yourself when a merger approaches. The article features case studies of four professionals who followed the recommended approach and emerged from their companies’ M&A deals as winners.

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Featured link

M&A trends report
Annual report from Deloitte on the current state of the M&A market.

eBooks

The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users.

Accounting and business valuation methods: how to interpret IFRS accounts

A detailed guide to the different methods of ascertaining the value of a business.

Due diligence: an M&A value creation approach

A guide to mergers and acquisitions with an emphasis on the due diligence process.

Essential business finance: a complete guide to starting, expanding and selling your business

An introduction to finance aimed at the average business manager.

Showing 3 of 6 items

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Briefings

Briefings are four-page guides from Atom Content Marketing written for the busy practitioner, director and entrepreneur providing concise, practical advice on core business issues.

Strategic acquisitions

An acquisition could increase the size and profitability of your business overnight. But an acquisition can also bring problems, draining financial and management resources from your original business.

Disclaimer: This article from Atom Content Marketing is for general guidance only, for businesses in the United Kingdom governed by the laws of England. Atom Content Marketing, expert contributors and ICAEW (as distributor) disclaim all liability for any errors or omissions.

Copyright © Atom Content Marketing

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Technical debt: is your firm underwater?

A look at the broad business and technological implications of technical debt for accounting firms and their clients. The article suggests some steps firms can take to manage technical debt.

Succession solution? Making the case for mergers and acquisitions

Advice on key issues accountancy firms need to consider before going ahead with a merger or acquisition, including client retention and whether to use a "two-stage deal". Written for a U.S. audience.

Do's and dont's of due diligence

Due diligence is essential when undertaking an accounting firm merger or sale; this article explains the business risks that need to be reviewed.

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Useful links

ICAEW

Mergers and acquisitions
Articles from ICAEW's Corporate Finance Faculty, including sections on corporate transactions and takeovers.

News and trends

M&A index 2017
Deloitte report on the the M&A market over the last year.

2016 M&A outlook survey
KPMG report on the the current state of M&A, including sector analysis and predictions for the coming year.

M&A industry insights
PWC reports on the latest mergers & acquisitions broken down by sector.

Mergers and acquisitions involving UK companies
Statistical bulletin from the ONS which provides estimates of the value and numbers of mergers, acquisitions and disposals involving UK companies with values of £1 million or more.

Financial Times
The latest news from the M&A markets.

Other resources

Critical Pillars for M&A Success
Survey from Crowe Horwath LLP which looks at the practice of M&A in general and identifies some of the obstacles that are preventing M&A success.

Integrating management accounting systems in mergers and acquisitions: the role of management accountants
CIMA research paper on the integration of management accounting systems as part of the M&A process.

Cross-border acquisitions: post-acquisition considerations
PWC guidance on accounting and reporting after a cross-border acquisition.

Alliance of Merger & Acquisition Advisors (AM&AA)
International membership body for accountants, legal professionals and corporate financial professionals. Resources include an advisor directory, articles and news.

The Treasurers Handbook
Wiki-based handbook with sections on corporate finance and the latest developments for treasury professionals, plus country guides with information on national banking, regulatory and financial systems.

Articles and books in the Library collection

Selected article

Buying a business - due diligence and potential risks
Caroline Stark and Phil Fean. Accountancy Jan 2017 p1-2
Advice on due diligence concerning potential mergers and acquisitions, particularly focusing upon significant issues when planning such a move and whether a business under consideration for a merger or acquisition is subject to pending or potential litigation.

Selected books

Buying and selling private companies and businesses
S, Beswick (Bloomsbury Professional, 2014)
This title focuses on the key commercial, tax and legal issues that arise from business sales, addressing fundamental issues from the perspectives of both the seller and the purchaser. Includes template precedents and agreements.

A practitioner's guide to the City code on takeovers and mergers, 2016/17 
C. Wright et al.(Sweet & Maxwell, 2016)
This book provides practical commentary and guidance on the City of London's takeover watchdog.

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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