# ASC 952-10-10: Franchisors — Overall — 10 Objectives

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/952/10/#10-objectives)

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## ASC 952-10-10: 10 Objectives

[Read section](https://asc.understandingaccounting.org/asc/952/10/#10-objectives)

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

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The objective of this Topic is to provide incremental accounting and reporting standards for [franchisors](https://asc.understandingaccounting.org/glossary/f/#franchisor "The party who grants business rights (the franchise) to the party (the franchisee) who will operate the franchised business.").