of accounting can be used by business entities as a basis for the development of a
unified methodological approach to the reflection of transactions under the franchise
agreement.
BIBLIOGRAPHICAL REFERENCES
1. British franchise Association [Electronic resource]. – Access mode:
www.britich-franchise.org.uk
2. Gariaeva G. Franchising [Electronic resource] / C. Garyaeva, A. Hilchenko,
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11. International accounting standard 38 "Intangible assets" dated January 1, 2012
[with amendments and additions] [Electronic resource] / / Access Mode:
http://zakon5.rada.gov.ua/laws/show/929_050
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