Some aspects of accounting and taxation of franchising operations

The article analyzes the features of the reflection of franchising operations on the accounts of accounting, in particular, considers the issues of attributing the franchise to intangible assets and analyzes the problems that may arise. The article also gives the composition of the costs that can be included in the cost of the franchise. The problems of accruing depreciation for a franchise are indicated, in particular, the moment when depreciation starts and the period during which depreciation should be charged. The article also gives some features of the taxation of franchising operations.