# The Friendly Societies (Accounts and Related Provisions) Regulations 1994, Paragraph 10: Acquisition accounting

Extent: E+W+S+N.I.

(1) There must be stated in a note to the accounts the cumulative amount of goodwill resulting from acquisitions in that and earlier financial years which has been written off.
(2) That figure must be shown net of any goodwill attributable to subsidiaries disposed of prior to the balance sheet date.

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Source: https://www.legislation.gov.uk/uksi/1994/1983/schedule/3/paragraph/10 (the official version)
Page: https://openlegislation.uk/friendly-societies-accounts-and-related-provisions-regulations-1994/schedule-3/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.