Detail Franchise Rules You Should Know   Oleh:  Dailey, Michael J. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 186 no. 3 (1998), page 57-61. Topik: franchise; franchise rules Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.7 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel There are few U. S. towns so small that they don't have at least one set of golden arches, to say nothing of Burger King, Wendy's and KFC. Franchises are clearly profitable businesses - but they can be tricky ones. Misunderstandings can sour the relationship for both franchisor and franchisee. Individuals and companies pour substantial capital into a franchise, so informed investing is critical. Two factors are essential for success : a careful assessment of the initial offer and a harmonious relationship between the parties. To fulfill their roles as key advisers to business, CPA s need to be aware of the latest franchising developments. Two documents in particular govern the formation of the franchise relationship : - The Franchise Rule of August 24, 1979, published by the Federal Trade Commission and reexamined by franchisors and franchisees in 1995. This rule applies to franchisers and franchise brokers and is the result of criticisms of deceptive and unfair practices. - The Uniform Franchise Offering Circular (UFOC) developed by the North American Securities Administrators Association (NASAA) and issued by the International Franchise Association (IFA). It was adopted September 2, 1975 - and revised April 25, 1993 - for states to use in franchising regulation. Development of the rules. In 1995, some 20 franchisor and franchisee representatives attended a workshop in Minneapolis. Franchisee representatives encouraged greater focus on creating a solid, harmonious relationship between buyer and seller, while franchisor representatives asked that potential franchisees become better informed about the ramifications of the franchise alliance. A broad consensus emerged to develop a more useful offering circular for investors. Accordingly, NASAA representatives encouraged the FTC to adopt a national disclosure standard, using the revised 1993 UFOC, that would be effective no later than 1995. This would replace the UFOC of September 2, 1975. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved