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Franchise Fees Accounting Standards

King & Spalding

FASB Proposes New "Practical Expedient" to Recognition of Initial Franchise Fees (ASC 606)

King & Spalding on

On September 21, 2020, the Financial Accounting Standards Board (“FASB”) announced a proposed Accounting Standards Update (“ASU”), that if enacted, would provide a “practical expedient”, simplifying the analysis supporting...more

Lewitt Hackman

Franchisors: New Accounting Rules Will Significantly Impact Revenue Recognition

Lewitt Hackman on

An updated rule issued by the Financial Accounting Standards Board (FASB) will change when most franchisors may recognize revenue on their balance sheets from the collection of initial franchise fees....more

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