# ASC 952-10-50: Franchisors — Overall — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/952/10/#50-disclosure)

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## ASC 952-10-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/952/10/#50-disclosure)

SEC content: no

##### [952-10-50-1](https://asc.understandingaccounting.org/asc/952/10/#952-10-50-1)

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If there are significant changes in [franchisor](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.")\-owned outlets or franchised outlets during the period, the number of the following shall be disclosed:

1.  a
    
    Franchises sold
    
2.  b
    
    Franchises purchased during the period
    
3.  c
    
    Franchised outlets in operation
    
4.  d
    
    Franchisor-owned outlets in operation.

##### [952-10-50-2](https://asc.understandingaccounting.org/asc/952/10/#952-10-50-2)

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The nature of all significant commitments and obligations resulting from franchise agreements, including a description of the services that the [franchisor](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.") has agreed to provide for agreements that have not yet been substantially performed, shall be disclosed.