A NEED AND ISSUES IN MERGER AND ACQUISITION

Mergers and acquisition (abbreviated M&A) are a big part of the corporate finance world. M&A refers to the aspect of corporate strategy, corporate finance and management dealing with the buying, selling, dividing and combing of different companies and similar entities that can helps an enterprise grow rapidly in its sectors or location of origin, or a new field or new location, without creating a subsidiary, other child entity or using a joint venture. With recession taking toll of .many Indian businesses and the feeling of insecurity surging over our businessmen, it is not surprising when we hear about the immense numbers of corporate restructurings taking place, especially in the last couple of years. Several companies have been taken over and several have undergone internal restructuring, whereas certain companies in the same field of business have found it beneficial to merge together into one company. In this context, it would be essential for Us to understand what corporate restructuring and mergers and acquisitions. This paper focus on major issues involving mergers and acquisition in corporate sectors. Keywords: Equity Carve-outs, Sell-off, Assets valuation, DCF (Discounted Cash Flow).