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

Contact the Library

Expert help for your enquiries and research.

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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.

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. 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.

Company secretary's handbook (11th edition)

An authoritative guide to company secretarial practice. Detailed commentary is accompanied by over 80 precedents. The 5th edition of this title is available through our Ebook Central subscription.

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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.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Deal-making goes global

The article focuses on Mergermarket's Global Trend Report, which found 7% increase in mergers and acquisitions with more than 45,200 transactions announced across the globe in 2018. It refers to a comment by Marc-Anthony Hourihan, managing director and co-head of Americas M&A with UBS, that growth appears to be slowing while the number of transactions remains strong in 2019.

Projecting the special value of the deal

The article discusses the role of managerial accountants in projecting the value of a merger or acquisition deal. Topics include the notion of incremental value in a firm, the notion of an expanding customer base or expanding markets, and problems such as initial consolidation costs and inaccurate projections. The benefits of combining products and services are noted.

Merger honeymoons fizzle quickly

An article discussing the challenges executives and team members may face after an accountancy firm merger has been completed and integration is underway.

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

2018 M&A Predictor
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. 

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.

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.

Strategic acquisitions
Business guide from Atom Content Marketing.

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 book

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.

Further items from the library collection

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.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.