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ASC 952 Franchisors

ASC 952 Franchisors

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  • US GAAP
ASC 952 notes the following:
The Franchisors Topic includes the following Subtopics:
  1. Overall
  2. Subparagraph superseded by Accounting Standards Update No. 2014-09
  3. Subparagraph superseded by Maintenance Update No. 2017-09
  4. Subparagraph superseded by Accounting Standards Update No. 2014-09
  5. Subparagraph superseded by Maintenance Update No. 2017-09
  6. Consolidations.