Publication: Despre contabilitatea operaţiilor generate de sistemul francizei
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
ZLATINA, Natalia, MANOLI, Mihail. Despre contabilitatea operaţiilor generate de sistemul francizei. In: Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță: conf. şt. intern., 02 apr. 2015. Chişinău: ASEM, 2015, pp. 113-116. ISBN 978-9975-75-750-8.
Franchising is simply a method for expanding a business and distributing goods and services through a licensing relationship. The subject of a franchising contract is the right to a trademark or the right to use of a certain component of technology. The given right in accordance with Moldovan national standards is referred to non-material assets under the franchising contract. A special attention is given to accounting concepts for franchise. JEL: M 41
Franchising is simply a method for expanding a business and distributing goods and services through a licensing relationship. The subject of a franchising contract is the right to a trademark or the right to use of a certain component of technology. The given right in accordance with Moldovan national standards is referred to non-material assets under the franchising contract. A special attention is given to accounting concepts for franchise. JEL: M 41
Keywords
contabilitate, franchising, franciză