The Concept M&A comprises all aspects connected with consolidation of entities i.e. selling, dividing and connecting. As a result of fusion of two companies a new corporate is made. An acquisition consist in a repurchase onecompany to other and the new entity is not created. The causation of M&A are mostly financing the weaker corporate, the growth of position in the market or will to lead new and better products. M&A activity can be determinate as a type of rebuild. The disparity between a "fusion" and an "acquisition" has become increasingly blunt in varied respects, especially in definition of the final economical score, though it has not entirely disappeared in all situations. From a legal point of view, "connection" is a legal consolidation of two and more companies into one entity, while an acquisition occurs when first company buy over different and totally set up itself as the new proprietor, in which case the target corporate still occur as an self-contained legal entity menage by the acquirer. f
