Mergers and Acquisitions (M&A) and corporate restructuring are a big part of the corporate finance world. Mergers and acquisitions are both an aspect of corporate strategy, corporate finance and management dealing with the buying and combining of separate companies together to form larger ones that can help an enterprise grow rapidly. From a legal point of view, a merger is a legal consolidation of two companies into one entity, whereas an acquisition occurs when one company takes over another and completely establishes itself as the new owner.