# ASC 952-10-05: Franchisors — Overall — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/952/10/#05-overview-and-background)

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## ASC 952-10-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/952/10/#05-overview-and-background)

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##### [952-10-05-1](https://asc.understandingaccounting.org/asc/952/10/#952-10-05-1)

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The Franchisors Topic provides incremental accounting and reporting standards for franchisors.

##### [952-10-05-2](https://asc.understandingaccounting.org/asc/952/10/#952-10-05-2)

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The Franchisors Topic includes the following Subtopics:

1.  a
    
    Overall
    
2.  b
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
3.  c
    
    [Subparagraph superseded by Maintenance Update No. 2017-09](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/).
    
4.  d
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
5.  e
    
    [Subparagraph superseded by Maintenance Update No. 2017-09](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/).
    
6.  f
    
    Consolidations.