Despre contabilitatea operaţiilor generate de sistemul francizei

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