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  <title>Franchising :</title>
  <subTitle>an accounting, auditing, and income tax guide</subTitle>
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  <namePart>McCallum, Ross A.</namePart>
  <role>
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  <place>
   <placeTerm type="text">New York</placeTerm>
   <publisher>John Wiley &amp; Sons</publisher>
   <dateIssued>1993</dateIssued>
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  <languageTerm type="code">en</languageTerm>
  <languageTerm type="text">English</languageTerm>
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  <extent>xxxv, 375 p. : exh., gloss., index ; 24 cm.</extent>
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 <note>A practical guide for franchisors, franchisees, and their accounting and legal advisors, providing explanations, examples, and comments to elucidate the pronouncements, materials, and practices followed in franchising. An appendices section comprises excerpts from legal documents and also other forms and documents necessary for an understanding of the concept of franchising. The topics discussed in the main text are liberally cross-referenced to the documents and forms to provide clarification and understanding. Annotation c. Book News, Inc.(booknews.com)&#13;
&#13;
TABLE OF CONTENTS&#13;
&#13;
Franchise Development/Purchase Costs.&#13;
Franchise Fees/Revenues (Franchisors/Franchisees).&#13;
Specific Franchise Topics.&#13;
Financial Statements Disclosure.&#13;
Special Audit Issues (Not Covered in Previous Chapters).&#13;
Financial Information in Disclosure Documents (Franchisors).&#13;
Earnings Claims Disclosure (Franchisors).&#13;
Canadian/Foreign Franchisors Doing Business in the United States (Franchisors/Franchisees).&#13;
Appendices.&#13;
Glossary.&#13;
Index.&#13;
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 <classification>BCM 521</classification>
 <identifier type="isbn">047159119X</identifier>
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