ФРАНЧАЙЗИНГ КАК ОСОБАЯ ФОРМА ВЕДЕНИЯ БИЗНЕСА: ИДЕНТИФИКАЦИЯ ОБЪЕКТОВ БУХГАЛТЕРСКОГО УЧЕТА
FRANCISING AS A SPECIAL FORM OF BUSINESS: IDENTIFICATION OF ACCOUNTING OBJECTS

Summary/Abstract: Since franchising is a rather new activity for the Ukrainian enterprises, a number of problems towards conceptual apparatus, legislative regulation, and, thereafter, accounting for running a business in the form of a franchise formation remain unsolved. This article contains the main elements of franchise relationship and the mechanism of running a franchise business. By the results of research the objects of accounting for franchise operations have been identified, also the recommendations due to the improvement of their reflection in accounting have been given.

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