This book discusses all facets of mergers and acquisitions (M & As) and divestitures, including deciding on terms, key factors to consider, pros and cons, types of arrangements, evaluative criteria, valuation methods, financial effects of the merger, holding companies, takeover bids, filing requirements, accounting and reporting requirements for business combinations, and financial analysis of combinations. Also addressed is emergence of corporate development officers (CDOs). Contents and special features List twelve conditions required to merge Perform due diligence Identify information to consider before "e;doing a deal"e; Explain M & A percent rules Plan for mergers and acquisitions Decide on acquisition terms List factors in determining a price Describe grading criteria Summarize acquisition strategy and process Finance the merger Use capital budgeting techniques for M & A analysis Explain the effect of merger on earnings per share and market price per share Describe the risk of the acquisition Explain the methods of hostile takeover bids Enumerate defensive measures by targeted company