{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/952/10/#05-overview-and-background","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"952","topic_title":"Franchisors","subtopic":"952-10","subtopic_title":"Overall","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"952-10-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1C62C03E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The Franchisors Topic provides incremental accounting and reporting standards for franchisors. </span></span></div></div>","snippet":"The Franchisors Topic provides incremental accounting and reporting standards for 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Accounting Standards Update No. 2014-09</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Subparagraph superseded by Maintenance Update No. 2017-09</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2014-09</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">e</span><div class=\"p\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Subparagraph superseded by Maintenance Update No. 2017-09</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">f</span><div class=\"p\">Consolidations.</div></li></ol></div></div>","snippet":"The Franchisors Topic includes the following Subtopics:\n(a) Overall\n(b) Subparagraph superseded by Accounting Standards Update No. 2014-09.\n(c) Subparagraph superseded by Maintenance Update No. 2017-09.\n(d) 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