# The Small Limited Liability Partnerships (Accounts) Regulations 2008, Paragraph 10


The conditions for accounting for an acquisition as a merger are that adoption of the merger method of accounting accords with generally accepted accounting principles or practice.

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Source: https://www.legislation.gov.uk/uksi/2008/1912/schedule/4/paragraph/10 (the official version)
Page: https://openlegislation.uk/small-limited-liability-partnerships-accounts-regulations-2008/schedule-4/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.