Merger & Acquisition Assumptions Log
This is a practical guide to building a assumptions log for a merger & acquisition project — a register of the assumptions the plan depends on, to be validated, adapted to the realities of planning and executing an acquisition and integration.
What a Assumptions Log is
A assumptions log is a register of the assumptions the plan depends on, to be validated. For the full concept and how it works in general, see Project Assumption. On a merger & acquisition project it plays the same role, tuned to this kind of work.
Why it matters for a Merger & Acquisition project
Merger & Acquisition projects live or die on planning and executing an acquisition and integration. A well-built assumptions log gives the team a shared, explicit reference for exactly that — reducing ambiguity, aligning stakeholders, and making problems visible early enough to act. Skipping it, or doing it generically, is how merger & acquisition projects drift into avoidable delay and cost.
What to include
- Assumption
- Impact if wrong
- Owner
- Validation status
Merger & Acquisition-specific considerations
Tailor the assumptions log to the risks that most often derail merger & acquisition projects:
- Cultural clash and attrition
- Integration complexity
- Synergies that never land
Example
On a real merger & acquisition project, the assumptions log would be shaped by planning and executing an acquisition and integration. In particular, it should explicitly account for the project’s biggest risks — cultural clash and attrition, integration complexity, synergies that never land — rather than treating them as afterthoughts.