Nowadays, when discussing about M\&A (Merger and Acquisition), scholars and professionals agree in saying that it is one of the widest and most complex area of financial assessment in which analysts could come across. This is not just because of the extreme variety of typologies, scenarios and parties involved, but also for the connection to other complemetary crucial fields of investigations, such as strategy or project/enterprise management, that severely affect the analysis of each single deal. Although affected by a high failure rate post-deal, the attraction of companies towards this type of external growth mechanism has just increased across years, and it seems to have a defined interesting way to distribute among periods.