The VOLVO Restructuring business case is a universal educational kit that can be used by both teachers and students of economic universities. The kit contains everything necessary for a teacher to work in the classroom, or for a student to work independently at home. The kit includes a business case with questions for it, as well as theoretical material that helps to better answer the questions of the case and complete assigned tasks. In addition to the history of the company's creation VOLVO and descriptions of the difficult path of its development, the business case contains theoretical material on the topic “Mergers and Acquisitions”, which reveals the basic economic principles of transactions in the field of mergers and acquisitions and helps the reader understand the real goals of such transactions, and also shows the incorrect logic in the process concluding transactions for the acquisition of companies, i.e. describes pseudo-goals. The theoretical material also touches on the basics of business valuation methods and issues of raiding in business. The business case is provided with the correct answers. These answers show how the listener or student should actually answer the questions proposed in the case. There is a short terminological dictionary on the topic of “mergers and acquisitions.”