ACCOUNTING OF FRANCHISING ACTIVITIES OF TOURIST ENTERPRISES OF UKRAINE

The article is devoted to solving several problems in the methodology of accounting for travel franchising. The methodology is based on a system of binding relationships formed between the franchisor and the franchisee to account for the accrual of a one-time/lump sum and royalty/periodic service fe...

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Bibliographic Details
Main Authors: Oleh VYSOCHAN, Olha VYSOCHAN, Volodymyr CHUBAI, Vasyl HYK
Format: Article
Language:English
Published: Editura Universităţii din Oradea 2022-01-01
Series:Geo Journal of Tourism and Geosites
Subjects:
Online Access:http://gtg.webhost.uoradea.ro/PDF/GTG-1-2022/gtg.40108-804.pdf