AcG-2 Franchise fee revenue
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Effective date: |
January 1, 2011 |
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Published by AcSB: |
December 2009 |
Overview
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
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Date |
Development |
Comments |
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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.