The Idea mergers and acquisitions contains all features connected with consolidation of corporate id est. buying, dividing and combining. As a effect of connection of two companies a fresh company is made. An acquisition consist in a purchase onefirm to other and the another entity is not created. The cause of M&A are generally financing the weaker corporate, the increase of position in the market or will to lead new and better products. Mergers and acquisitions activity can be determinate as a type of remodeling. The disparity between a "connection" and an "acquisition" has become increasingly blunt in various respects, notably in terms of the definitive economic effect, although it has not completely disappeared in each situations. From a rightful point of view, "fusion" is a lawful consolidation of two and more diffrent companies into one entity, whereas an acquisition appears when first company takes over another and overall set up itself as the new owner, in which case the target company still occur as an uninfluenced legal entity controlled by the acquirer.