# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 8

Extent: N.I.

An acquisition shall be accounted for by the acquisition method of accounting unless the conditions for accounting for it as a merger are met and the merger method of accounting is adopted.

---
Source: https://www.legislation.gov.uk/nisi/1986/1032/schedule/4A/paragraph/8 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-4A/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.