Revenue for franchisors under US GAAP 2021 KPMG Handbook
This April 2021 edition expands on our existing ASC 606 guidance for franchisors to incorporate insights on the adoption of ASU 2021-02, which simplifies how private company franchisors analyze certain activities when determining their performance obligations in a franchise agreement. Applicability Companies with franchisor operations Key impacts ASC 606 impacts the following areas: Entirely new…
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