- Definition
Disclosure of accounting policy for revenue recognition for franchising fees, which is consideration or a share of proceeds paid to the entity by another party for the right to operate a business using the entity's name, merchandise, and supplies. Furthermore, discloses whether the installment or cost recovery method is being used to account for franchise fee revenue if no basis exists for estimating the collectability of specific franchise fees, the sales price of such franchises, the revenue and related costs deferred, the periods in which the fees will become payable by the franchisee, and fees originally deferred but later recognized because uncertainties regarding the collectability of the fees have been resolved.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 952
-SubTopic 605
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6490825&loc=d3e68593-108044
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 45
-Paragraph 20, 21, 22, 23
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 13
-Section B
-Paragraph Question 1
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 13.B.Q1)
-URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780
+ Details
| Name: |
us-gaap_RevenueRecognitionServicesFranchiseFees |
| Namespace Prefix: |
us-gaap_ |
| Data Type: |
nonnum:textBlockItemType |
| Balance Type: |
na |
| Period Type: |
duration |