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AcG-2 Franchise fee revenue

Effective date:

January 1, 2011

Published by AcSB:

December 2009


This Accounting Guideline provides guidance on the recognition and disclosure of franchise fee revenue. Section 3400 Revenue, sets out the general principles governing recognition and disclosure of revenue.

History of AcG-2




December 2009

Part II of the CPA Canada Handbook  issued

Effective for fiscal years beginning on or after January 1, 2011.

Note: The above summary does not include details of consequential amendments made as the result of other projects.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.