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...