# ASC 810-952-55: Consolidation — Franchisors — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/952/#55-implementation-guidance-and-illustrations)

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## ASC 810-952-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/810/952/#55-implementation-guidance-and-illustrations)

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##### [810-952-55-1](https://asc.understandingaccounting.org/asc/810/952/#810-952-55-1)

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[Paragraph superseded by Accounting Standards Update No. 2009-17](https://asc.understandingaccounting.org/updates/asu-2009-17/).

##### [810-952-55-2](https://asc.understandingaccounting.org/asc/810/952/#810-952-55-2)

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[Paragraph superseded by Accounting Standards Update No. 2009-17](https://asc.understandingaccounting.org/updates/asu-2009-17/).

##### [810-952-55-3](https://asc.understandingaccounting.org/asc/810/952/#810-952-55-3)

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[Paragraph superseded by Accounting Standards Update No. 2009-17](https://asc.understandingaccounting.org/updates/asu-2009-17/).

##### [810-952-55-4](https://asc.understandingaccounting.org/asc/810/952/#810-952-55-4)

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[Paragraph superseded by Accounting Standards Update No. 2009-17](https://asc.understandingaccounting.org/updates/asu-2009-17/).

##### [810-952-55-5](https://asc.understandingaccounting.org/asc/810/952/#810-952-55-5)

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[Paragraph superseded by Accounting Standards Update No. 2009-17](https://asc.understandingaccounting.org/updates/asu-2009-17/).