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Full-Text Articles in Business
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.
Standards Overload And Differential Reporting, N. C. Churchill, M. F. Van Breda
Standards Overload And Differential Reporting, N. C. Churchill, M. F. Van Breda
Historical Working Papers
This paper suggests that a framework based upon distance between producers and consumers or information plus relative importance of information to local and distance groups, may be used to devise multiple but unique reporting schemes that minimize the overall burder of reporting.