Abstract:
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
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.
