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Understanding Annual Reports Of Hospitality Firms, Elisa S. Moncarz
Understanding Annual Reports Of Hospitality Firms, Elisa S. Moncarz
Hospitality Review
In her discussion - Understanding Annual Reports of Hospitality Firms - by Elisa S. Moncarz, Associate Professor, School of Hospitality Management, Florida International University, Associate Professor Moncarz initially offers: “Management bears full responsibility for the reporting function of annual reports prepared by publicly-held companies designed to provide interested parties with information that is useful in making business and economic decisions. In Part I the author reviews the content of annual reports of firms in the hospitality industry, while looking at recent developments affecting annual reports. Part 11, in a subsequent issue, will comprise an in-depth examination of the annual report …
Franchising In The Hospitality Industry: Accounting Aspects, Elisa S. Moncarz
Franchising In The Hospitality Industry: Accounting Aspects, Elisa S. Moncarz
Hospitality Review
Franchised businesses are a powerful factor in the American economy. The author provides a general overview of the area, citing statistics supporting its growth in the industry. Attention will be focused on accounting aspects of franchising, placing major emphasis on issues associated with the recognition of franchise fee revenue.