Franchising: An Accounting, Auditing and Income Tax Guiide (paperback)
 
作者: Ross A. McCallum 
出版社: CreateSpace
出版日期: 2011/02/11
重量: 0.45 kg
ISBN-10: 1460906179
ISBN-13: 9781460906170
書城編號: 700206
 

原價: HK$625.00
現售: HK$593.75 節省: HK$31.25

(購買此書 10本以上 9折, 60本以上 8折)

* 購買後立即進貨, 約需 18-25 天 *


 
內容簡介
 
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

* 以上資料僅供參考之用, 香港書城並不保證以上資料的準確性及完整性。
* 如送貨地址在香港以外, 當書籍/產品入口時, 顧客須自行繳付入口關稅和其他入口銷售稅項。

 

 

 

  我的賬戶 |  購物車 |  團購優惠 |  加入供應商
廣告刊登 |  公司簡介 |  English

香港書城 版權所有 私隱政策聲明

顯示模式: 電腦版 (改為: 手機版)