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Mergers and acquisitions

On this page you can find articles, books and online resources with best practice advice for mergers and acquisitions.

What's on this page?

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

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Featured article

Mergers for non-profits
Emotionally charged issues often get in the way of successful mergers. The article outlines how non-profit organizations can succeed in this process, with reference to a study of non-profit mergers and acquisitions over five years.

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Featured link

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


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. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Accounting and business valuation methods: how to interpret IFRS accounts

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

Acquisitions and disposals by listed companies

Summarises the legal and regulatory issues a listed company needs to consider when contemplating a significant corporate transaction.

BVB insights: data and analysis on UK private company multiples

Independent analysts, from BVB Ltd, have collated and interpreted transactions data involving private companies. The result is an in-depth overview of transaction multiples paid for UK private companies for the year ended December 2016 (the two previous edition are also available).

Showing 3 of 21 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 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.

Mergers for non-profits

Emotionally charged issues often get in the way of successful mergers. The article outlines how non-profit organizations can succeed in this process, with reference to a study of non-profit mergers and acquisitions over five years.

Are vertical mergers healthy for consumers?

This article discusses the impact of vertical mergers between companies that don't compete directly with one another on consumers. It refers to the recent acquisition of Aetna Inc. by U.S.-based retail pharmacy and healthcare company, CVS Health Corp. Benjamin Gomes-Casseres, a professor of international business at the Brandeis International Business School, says that these type of deals tell a lot about the process of mergers versus partnerships..

European hunters take aim at US targets

The article focuses on the move of a number of European companies to acquire companies in the U.S., including the takeover of Silego Technology by Dialog Semiconductor of Great Britain for 306 million U.S. dollars

Showing 3 of 16 items

Useful links


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

M&A due diligence for  CFOs - part 1
Buyer: Guidance for small and mid-sized organisations from CIMA. Includes a checklist. Published 2016.

M&A due diligence for CFOs - part 2

Seller: Guidance for small and mid-sized organisations from CIMA. Includes a checklist. Published 2016.

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.

Articles and books in the Library collection

Selected article

Buying a business - due diligence and potential risks
Accountancy, Jan 2017
Advice on due diligence in mergers and acquisitions, focusing on businesses that may be subject to pending or potential litigation.

Selected books

Buying and selling private companies and businesses
(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, 2017/18

(Sweet & Maxwell, 2017)
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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