This volume begins with an essay that outlines the broader themes involved in mergers and acquisitions. These business transactions can, at times, be necessary for an organization’s survival. They also can require the expertise and services of a wide range of professionals, including lawyers, investment bankers, and accountants. The two common methods that accountants use for mergers and acquisitions, as detailed by Heather Newton, are the pooling method and the purchase method. When dealing with larger corporations, accountants must take several other considerations into account, such as valuation methodologies, pension liabilities, and dilution of earnings. Simone I. Flynn analyzes all three types of corporate mergers (vertical, horizontal, and conglomerate) and highlights the different government regulations and guidelines that corporations must adhere to when undergoing a business merger. In addition to merging, corporations can also acquire other organizations. As described by Marie Gould, two primary methods of acquisition are leveraged buyouts and management buyouts.