Description
Item specifics
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Condition
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ISBN
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1460906179
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EAN
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9781460906170
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Date of Publication
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20110211
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Publication Name
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N/A
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Type
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Paperback / softback
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Release Title
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FRANCHISING: AN ACCOUNTING, AUDITING and INCOME TAX GUIIDE: A …
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Artist
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McCallum, Ross A.
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Brand
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N/A
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Colour
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N/A
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Book Title
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Franchising : an Accounting, Auditing and Income Tax Guiide
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Publisher
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CreateSpace
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Item Length
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9 in
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Publication Year
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2011
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Format
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Trade Paperback
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Language
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English
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Item Height
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0.8 in
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Genre
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Law, Business & Economics
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Topic
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Taxation / Corporate, Accounting / General, Taxation, Franchises
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Item Weight
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20.5 Oz
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Item Width
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6 in
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Number of Pages
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338 Pages
FRANCHISING: AN ACCOUNTING, AUDITIN…, McCallum, Ross
About this product
Product Identifiers
Publisher
CreateSpace
ISBN-10
1460906179
ISBN-13
9781460906170
eBay Product ID (ePID)
102869250
Product Key Features
Book Title
Franchising : an Accounting, Auditing and Income Tax Guiide
Number of Pages
338 Pages
Language
English
Topic
Taxation / Corporate, Accounting / General, Taxation, Franchises
Publication Year
2011
Genre
Law, Business & Economics
Format
Trade Paperback
Dimensions
Item Height
0.8 in
Item Weight
20.5 Oz
Item Length
9 in
Item Width
6 in
Additional Product Features
Intended Audience
Trade
Synopsis
Product Description: This edition reflects the Accounting Standards Codification changes, particularly with regard to ASC Topic 952, Franchisors. In addition, cross references have been included to the International Franchise Reporting Standards (IFRS) for Small & Medium-sized Entities. Contents – Part A – By Chapter 1. BUSINESS FORMAT FRANCHISING-AN OVERVIEW 1.1 Franchise Marketing Arrangements 1.2 Franchise Recruiting and Development Arrangements 1.3 The Franchise Purchase 2. FRANCHISE DEVELOPMENT/PURCHASE COSTS 2.1 Franchise Program Development Costs (Franchisors) 2.2 Franchise Purchase Cost (Franchisees) 3. FRANCHISE FEES/REVENUES (FRANCHISORS/FRANCHISEES) 3.1 Initial Franchise Fees 3.2 Area Franchise Fees 3.3 Continuing Franchise Fees/Revenue 3.4 Transfer Fees 3.5 Franchise Renewal Fees 4. SPECIFIC FRANCHISE TOPICS 4.1 Franchise Deposits (Franchisors) 4.2 Security Deposits (Franchisors/Franchisees) 4.3 Franchise Selling Expenses (Franchisors) 4.4 Approved Supplier Purchases and Volume Rebates (Franchisors) 4.5 Repossession of Franchise Rights (Franchisors) 4.6 Franchisor’s Option to Purchase Franchisee’s Business (Franchisors) 4.7 Sale of Company/Franchisee-Owned Outlets (Franchisors/Franchisees) 4.8 Preopening/Opening Expenses (Franchisors/Franchisees) 4.9 Franchise Cooperative Advertising Fund (Franchisors/Franchisees) 4.10 Development/Construction Fund (Franchisors/ Franchisees) 4.11 Long-Term Accounts Receivable (Franchisors) 5. FINANCIAL STATEMENTS DISCLOSURE 5.1 Description of Business/Summary of Operations (Franchisors/Franchisees) 5.2 Unit Operating Statistics (Franchisors) 5.3 Contingent Liabilities (Franchisors/Franchisees) 5.4 Related Party Transactions (Franchisors/ Franchisees) 5.5 Economic Dependence (Franchisors/Franchisees) 5.6 Contractual Obligations (Franchisors/Franchisees) 5.7 Saturation of Markets (Franchisors) 5.8 Segment Information (Franchisors) 5.9 Subsequent Events (Franchisors/Franchisees) 6. SPECIAL AUDIT ISSUES (NOT COVERED IN PREVIOUS CHAPTERS) 6.1 Conflict of Interest in Franchisor/Franchisee Auditing (Franchisors/Franchisees) 6.2 Franchisor’s Right to Audit Franchisee’s Records (Franchisors) 6.3 Franchisee Reporting (Franchisees) 6.4 Minimum Working Capital (Franchisees) 6.5 Minimum Insurance Coverage Franchisors/Franchisees 6.6 Auditor’s Involvement with Annual Reports (Franchisors) 7. FINANCIAL INFORMATION IN FRANCHISE DISCLOSURE DOCUMENTS (FRANCHISORS) 7.1 Federal Trade Commission Rule (New Rule) 7.2 States Franchise Legislation 7.3 Disclosure Requirements: Item 21 – Fin. Stats. 7.4 Financial Statements Enclosure Wording 7.5 Auditor’s Consent Letter 7.6 Auditor and Audited Statements 7.7 Timing of Audited Statements 8. FINANCIAL PERFORMANCE REPRESENTATIONS IN DISCLOSURE STATEMENTS (FRANCHISORS) 8.1 Summary of financial performance representations requirements 8.2 Auditor’s Function Related to Financial performance representations 8.3 Examples APPENDICES: A APPLICATION AGREEMENT/DEPOSIT RECEIPT B FRANCHISE AGREEMENT C AREA DEVELOPMENT AGREEMENT D MASTER FRANCHISE AGREEMENT, Product Description:This edition reflects the Accounting Standards Codification changes, particularly with regard to ASC Topic 952, Franchisors.In addition, cross references have been included to the International Franchise Reporting Standards (IFRS) for Small & Medium-sized Entities.Contents – Part A – By Chapter1. BUSINESS FORMAT FRANCHISING-AN OVERVIEW1.1 Franchise Marketing Arrangements1.2 Franchise Recruiting and Development Arrangements1.3 The Franchise Purchase2. FRANCHISE DEVELOPMENT/PURCHASE COSTS2.1 Franchise Program Development Costs (Franchisors)2.2 Franchise Purchase Cost (Franchisees)3. FRANCHISE FEES/REVENUES (FRANCHISORS/FRANCHISEES)3.1 Initial Franchise Fees3.2 Area Franchise Fees3.3 Continuing Franchise Fees/Revenue 3.4 Transfer Fees3.5 Franchise Renewal Fees4. SPECIFIC FRANCHISE TOPICS4.1 Franchise Deposits (Franchisors)4.2 Security Deposits (Franchisors/Franchisees)4.3 Franchise Selling Expenses (Franchisors)4.4 Approved Supplier Purchases and Volume Rebates (Franchisors) 4.5 Repossession of Franchise Rights (Franchisors)4.6 Franchisor’s Option to Purchase Franchisee’s Business (Franchisors)4.7 Sale of Company/Franchisee-Owned Outlets (Franchisors/Franchisees)4.8 Preopening/Opening Expenses (Franchisors/Franchisees)4.9 Franchise Cooperative Advertising Fund (Franchisors/Franchisees)4.10 Development/Construction Fund (Franchisors/ Franchisees)4.11 Long-Term Accounts Receivable (Franchisors)5. FINANCIAL STATEMENTS DISCLOSURE5.1 Description of Business/Summary of Operations (Franchisors/Franchisees)5.2 Unit Operating Statistics (Franchisors)5.3 Contingent Liabilities (Franchisors/Franchisees)5.4 Related Party Transactions (Franchisors/ Franchisees)5.5 Economic Dependence (Franchisors/Franchisees)5.6 Contractual Obligations (Franchisors/Franchisees)5.7 Saturation of Markets (Franchisors)5.8 Segment Information (Franchisors)5.9 Subsequent Events (Franchisors/Franchisees)6. SPECIAL AUDIT ISSUES (NOT COVERED IN PREVIOUS CHAPTERS)6.1 Conflict of Interest in Franchisor/Franchisee Auditing (Franchisors/Franchisees)6.2 Franchisor’s Right to Audit Franchisee’s Records (Franchisors)6.3 Franchisee Reporting (Franchisees)6.4 Minimum Working Capital (Franchisees) 6.5 Minimum Insurance Coverage Franchisors/Franchisees6.6 Auditor’s Involvement with Annual Reports (Franchisors)7. FINANCIAL INFORMATION IN FRANCHISE DISCLOSURE DOCUMENTS (FRANCHISORS)7.1 Federal Trade Commission Rule (New Rule)7.2 States Franchise Legislation7.3 Disclosure Requirements: Item 21 – Fin. Stats.7.4 Financial Statements Enclosure Wording7.5 Auditor’s Consent Letter7.6 Auditor and Audited Statements7.7 Timing of Audited Statements8. FINANCIAL PERFORMANCE REPRESENTATIONS IN DISCLOSURE STATEMENTS (FRANCHISORS)8.1 Summary of financial performance representations requirements8.2 Auditor’s Function Related to Financial performance representations8.3 ExamplesAPPENDICES:A APPLICATION AGREEMENT/DEPOSIT RECEIPTB FRANCHISE AGREEMENTC AREA DEVELOPMENT AGREEMENTD MASTER FRANCHISE AGREEMENT E CONSTRUCTION AND RENOVATION AGREEMENTF FRANCHISE COOPERATIVE ADVERTISING FUND BY – LAWSG ACCOUNTING STANDARDS CODIFICATION – FRANCHISORS TOPIC 952H LETTER OF COMFORT FROM FRANCHISOR TO FRANCHISEE’S BANKI AUDIT CONFIRMATION LETTER TO FRANCHISEESJ ADVERTISING FUND COMPLIANCE REPORTK EXAMPLE OF A REPORT RELATING TO THE AMOUNT OF GROSS SALESL FEDERAL TRADE COMMISSION FINAL AMENDED RULE: PART 436 – DISCLOSURE REQUIREMENTS AND PROHIBITIONS CONCERNING FRANCHISING M NORTH AMERICAN SECURITIES ADMINISTRATION ASSOCIATION, INC. (NASAA)N DISCONTINUED OPERATIONS REPORTING-IMPLEMENTATION GUIDANCE and ILLUSTRATIONSO INTERNATIONAL FINANCIAL REPORTING STANDARDS for SMALL and MEDIUM-SIZED ENTITIESGLOSSARY
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