METHODS FOR EVALUATING MERGERS AND ACQUISITIONS

The article discusses the theoretical aspects of current methods of evaluating mergers and acquisitions used by companies. The theoretical significance of the research lies in updating the conceptual framework, methodology and tools of mergers and acquisitions. Through the use of an extensive methodological base, the paper plans to summarize the theoretical foundations of mergers and acquisitions. The conclusions of the article are the concretization and updating of certain concepts and methodological aspects of the evaluation of mergers and acquisitions, which can be further used both for the development of theoretical and practical bases.