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Top 12 Franchisee Concerns On Franchisor Practices
Franchise networks operate on a foundation of trust and mutual benefit, but issues can arise that challenge this relationship. To protect themselves and their brands, franchisors must be proactive in […]
Franchising: Advertising Fund Management Best Practices
A key component to the success of a brand is marketing and advertising, which makes it a crucial part of running a successful franchised concept. Marketing and advertising funds are […]
Franchise System Gift Card Program Considerations
Gift cards provide a great way to capture additional cash flow throughout the year, especially around the November and December holidays. As many new emerging brands are starting to franchise, […]
Franchising: Evaluating Franchisor Revenues
Aside from the revenue recognition specific to initial franchise fees, there are many other forms of franchisor revenues to evaluate. When looking at other funds and fees paid by the […]
Franchising: Revenue Recognition And Initial Franchise Fees
The Franchise Disclosure Document (FDD) generally requires three years of audited statements, which is included in Item 21 of the FDD. These financial statements are required to include financial statements […]
CECL For Restaurants And Franchisors
In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2016 – 13, Financial Instruments – Credit Losses (ASC Topic 326). The update requires entities […]