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Acquisitions of businesses can take many forms and can have a fundamental impact of the acquirer’s operations, resources and strategies. These acquisitions are described in many ways depending on the underlying facts and circumstances: mergers, takeovers and business combinations are all terms that are used, and the accounting and disclosure requirements for all of them are set out in IFRS 3 ‘Business Combinations’.

Risk management is again on top of the agenda, as many Boards and senior leadership teams seek to re-evaluate their approach to risk management on a truly enterprise basis.

Now is the time for leaders to consider the trends that are impacting people and performance, and make a plan that works for their organisation.