Monitoring the M&A Market

The M&A landscape is undergoing significant shifts, driven by evolving market dynamics and technological advancements. Enhanced regulatory scrutiny and economic uncertainties are prompting more rigorous due diligence and risk management practices. As familiar challenges persist, organizations are adapting with pivots, shifts, and innovation to stay competitive.

• Watch: M&A trends 2025: A time to pivot (60-min on-demand webcast)
• Read report: 2025 M&A trends survey report (15-min read)
• Read press release: Dealmakers prepare and pivot for M&A activity in 2025 (3-min read)
• Read: M&A market outlook 2025: Resilience fuels renewed growth (15-min read)
• Watch: Controllership year in review: Economic outlook and post-election expectations (60-min on-demand webcast)
• Read blog: Controllership year in review: Trends and expectations for finance and accounting in 2025 and beyond (5-min read)

Generative AI (GenAI) has the potential to revolutionize the M&A landscape in ways, such as enhancing due diligence, optimizing deal sourcing, and streamlining integration processes. By leveraging advanced AI capabilities, organizations can uncover deeper insights, accelerate decision-making, and improve overall transaction outcomes. Read more about the ways this transformative technology is reshaping the future of M&A.

• Read article: AI in M&A: Where art and science meet (7-min read)
• Read article: How embracing AI in M&A can drive exponential value (7-min read)
• Read article: 5 ways GenAI can elevate the value of your M&A clean room (5-min read)

Key accounting and tax considerations to enhance deal value

In the current inflationary environment, divestiture activity—including carve-outs and spinoffs—is increasing as organizations seek to maintain flexibility and resiliency in the midst of economic uncertainty. While deal volume in the divestiture market has declined from 2021, there is still strong demand in the marketplace, and lack of preparation can cause timeline delays, loss of value, and additional layers of disruption.

• Watch: Be a prepared seller: Divestitures accounting and tax considerations (60-min on-demand webcast)
• Read article: New Efficiencies Help Drive Divestiture Planning (6-min read)
• Read article: 5 Steps to Support Divestiture Readiness (10-min read)
• Read article: How to prepare for a divestiture (8-min read)
• Download: Be a prepared seller: Accounting and tax considerations for divestiture planning (5-min read)
• Download: Be a prepared seller: How do deal makers avoid losing value? (5-min read)
• Download: Be a prepared seller: How do deal makers deliver the promised returns? (5-min read)

Accounting and tax considerations to achieve desired deal outcomes

Well-prepared buyers may find opportunities to build value through acquisition in today's dynamic market. With proactive preparation, organizations can help drive early alignment with an eye toward accelerating integration and increasing confidence in achieving desired M&A outcomes.

• Read article: In Today’s M&A Market, Advantaged Acquirers May Have an Edge (7-min read)
• Watch: Be a prepared buyer: Acquisitions accounting and tax considerations (60-min on-demand webcast)

Diligence reports are critical for evaluating whether to move forward with a potential target, but they shouldn’t be a one-and-done event. Though the findings may capture a point in time, they also provide insights around the longer-term outlook for the transaction. Beyond financial and internal controls diligence, supplemental diligence in areas such as human capital and information technology can also shed light on integration steps to help mitigate risks and maximize deal value.

• Read article: M&A: Turn diligence insights into integration steps (8-min read)
• Download: Turning diligence insights into actionable integration steps (5-min read)

An initial public offering (IPO) is an important event in the life of an organization, but the path to an IPO can be both complex and challenging. Explore strategies, trends, and regulations that can impact the IPO process and help your organization prepare for going public.

• Download: Strategies for going public – IPO process guidebook (eBook)
• Read: Top 10 most-asked questions for IPO readiness (15-min read)
• Ready to go public? Explore Deloitte’s Interactive IPO SelfAssess tool

For the Controllership function, M&A transactions represent opportunities to drive value both within a transaction—and beyond it. As a business advisor, controllership has a critical role in helping to protect and enhance deal outcomes. At the same time, M&A transactions represent opportunities to evaluate finance initiatives and capture value beyond the transaction through innovation and digital transformation.

• Watch: The value of the deal: Controllership’s critical role in M&A (60-min on-demand webcast)
• Watch: How mergers and acquisitions drive controllership transformation (60-min on-demand webcast)
• Download: How mergers and acquisitions drive controllership transformation (5-min read)
• Read article: How M&A Can Empower Controllership Transformations (6-min read)
• Read blog: How controllership can capture value across the M&A life cycle (8-min read)