# The Building Societies (Accounts and Related Provisions) Regulations 1998, Paragraph 7


An acquisition shall be accounted for by the acquisition method of accounting, unless the conditions for accounting for it as a merger as set out in paragraph 10 of Schedule 6 to the Large and Medium–sized Companies and Groups (Accounts and Reports) Regulations 2008 are met, in which case the merger method of accounting as detailed in paragraph 11 of the said Schedule 6 shall be employed.

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Source: https://www.legislation.gov.uk/uksi/1998/504/schedule/4/paragraph/7 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1998/schedule-4/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.