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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?

  • Bloomsbury Core Accounting and Tax Service
  • eBooks
  • 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.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Acquisition of a business

Steven Bone, Martin Wilson Capital Allowances - Transactions and Planning 2021-22 August 2021

Chapter on the capital allowance implications when acquiring a business, including acquisition of shares, acquisition of a trade and company reconstructions without a change of ownership.

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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 Acceptable usage terms.


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.

Acquisitions 2021

Provides a clear and practical examination of all the key stages involved in the acquisition process, from investigating the target and drafting the sale and purchase agreement to completion of the acquisition. The guide also covers some of the particular factors to be considered in the context of asset acquisitions, share acquisitions and transactions funded by private equity, as well as dealing with aspects of pre- and post-sale intra-group transfers.

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.

Why the big will get bigger

The article reports on the impact of the COVID-19 pandemic on corporate mergers. It mentions how large businesses are growing even larger, the question of whether such acquisitions violate antitrust law, and the number of small businesses that are struggling or that have failed.

Merger mad

A 2019 ranking of the safest Islamic banks in the GCC states, where a wave of mergers is transforming the banking sector.

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.

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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
Deloitte report on the the M&A market over the last 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 book

A practitioner's guide to the City code on takeovers and mergers, 2019/20
(Sweet & Maxwell, 2019)
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 through our document supply service.

Can't find what you are looking for?

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