FRS 6: Acquisitions and mergers
Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 6 collated by ICAEW Library & Information Service.
The accounting standard FRS 6 set out criteria for using either acquisition accounting or merger accounting when accounting for a business combination. It was issued by the Accounting Standards Board in September 1994 and subsequently amended in June 2009.
This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015. Topics relating to mergers and acquisitions are covered in Section 9 and Section 19 of FRS 102 under new UK GAAP.
How can I get a copy of this standard?
There is no free consolidated version of FRS 6 available online.
However, we can provide copies of the consolidated standard, which includes amendments, through the Library's premium databases by email. Contact us by phone on +44 (0)20 7920 8620 or by email at firstname.lastname@example.org for more information.
Unconsolidated standard and amendments as first issued
Financial Reporting Standard 6: Acquisitions and Mergers
This is the full text of the original standard as issued by the Accounting Standards Board in September 1994. It does not include the amendments made in June 2009 or amendments made by FRS 25.
Amendments to FRS 2, FRS 6 and FRS 28: Legal Changes
Amendment issued by the ASB in June 2009.
FRS 6 has also been amended by FRS 25: Financial Instruments: Disclosure and Presentation.
Acquisitions and Mergers
Summary published by the Financial Reporting Council.
ICAEW guidance and support
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
ASB issues Amendments to Financial Reporting Standard for Companies Act Changes
Press notice issued by the ASB on 18 June 2009.
Relevant Financial Reporting Review Panel findings
Findings of the Financial Reporting Review Panel in respect of the accounts of QA Services (No.2) Limited (formerly Pontis Consulting Plc) for the period ended 31 May 1999
Press release issued by the FRRP on 6 November 2001.
Articles are available to logged-in ICAEW members, ACA students and other entitled users.
Articles and books in the Library collection
- View a list of articles and books in our collection on FRS 6 and mergers and acquisitions accounting
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