Having in mind, that the increase of inter-dependence of markets for various goods and services as well as increasing foreign competition, it is obvious, that today we live in a time of significant changes. That’s why many companies are expanding their geographic reach and grow. Companies which choose to grow, normally try to take an additional market share, reach new customer base, create economic profits, and provide returns for their stakeholders. Today growth in many cases occur through mergers and acquisitions. M&As have many potential benefits, which mainly focus on boosting profits and shareholder value through the economies of scale produced by increasing market share; the expanded use of an existing distribution network by the acquisition of new product capabilities; the extension of a strong product capability into new markets; the diversification of product and market risks. This way mergers and acquisitions become an essential tool for corporate development in today’s global marketplace, which is characterized by consolidation, convergence, the competition for talent and technology, and the increasing importance of such intangible assets as knowledge, skills and customer relationships.