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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This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015.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?

Consolidated 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 library@icaew.com 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.

Online articles

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Articles are available to logged-in ICAEW members, ACA students and other entitled users.

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