COSTS FRANCHISE: NOMENCLATURE AND METHOD OF ACCOUNTING
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Abstract
At the present stage, frnachayzing established himself as a successful kind of business, as well as an effective way to commercialization of intellectual property. However, some problems hinder the development of franchising in the Republic of Belarus. One of them – the absence of clear accounting methodology franchising. The article describes the range of costs arising from enterprises - franchisees, after signing the franchise agreement and proposed a reasonable method of accounting.
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References
Груздов, А. Франчайзинг может стать инструментом активизации бизнеса в Беларуси / Александр Груздов // Новости Беларуси [Электронный ресурс] / Белорусское телеграфное агентство, 9 апр. 2014 г.
Типовой план счетов бухгалтерского учета и Инструкция о порядке применения Типового плана счетов бухгалтерского учета: утв. постановлением М-ва финансов Респ. Беларусь № 50 от 29.06.2011 (в редакции постановления от 02.12.2013 № 71).
Инструкция по бухгалтерскому учету доходов и расходов: утв. постановлением М-ва финансов Респ. Беларусь от 30.09.2011 № 102 (в редакции постановления от 31.12.2013 № 96).
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