For general context, the Financial Accounting Standards Board (FASB), issued Accounting Standard Codification 606, Revenue Recognition (“ASC 606”) on May 28, 2014 which originally required non-public franchisors to adopt a new GAAP-compliant accounting revenue...
Subfranchisor
Franchisor Mergers and Acquisitions (M&A) in 2020
by averson | Dec 15, 2020 | Business Law, Carter & Tani Legal Blog, Franchise, Subfranchisor
I will continue our series on topics discussed at the ABA Forum on Franchising by examining Franchisor Mergers and Acquisitions (M&A). As we learned at the ABA Forum on Franchising, sales and purchases of Franchise Systems are alive and well, even with the ongoing...
Financial Performance Representations: The Effect of COVID-19 and other Issues relating to Compliance with Item 19 of the Franchise Disclosure Document
by ctani | Dec 15, 2020 | Business Law, Carter & Tani Legal Blog, Firm News, Franchise, Subfranchisor
In October of 2020, the attorneys at Carter & Tani attended the virtual American Bar Association Forum on Franchising’s annual franchise law seminar. Among the wide range of topics presented was a workshop on financial performance representations (FPRs). There...
Franchise M&A in 2020
by averson | Dec 9, 2020 | Business Law, Carter & Tani Legal Blog, Franchise, Subfranchisor
I will continue our series on topics discussed at the ABA Forum on Franchising by examining Franchisor Mergers and Acquisitions (M&A). As we learned at the ABA Forum on Franchising, sales and purchases of Franchise Systems are alive and well, even with the ongoing...
The Effect of COVID-19 on Franchising
On Behalf of Carter & Tani | Nov 16, 2020 | Business Law, Carter & Tani Legal Blog, Franchise, Subfranchisor
In October, the attorneys at Carter & Tani attended the virtual American Bar Association Forum on Franchising’s annual franchise law seminar. A wide range of topics was discussed. We will be sharing some of what was discussed during the various workshops and...
The FDD annual update is done. Do we really have to amend?
On Behalf of Carter & Tani | May 22, 2018 | Franchise, Subfranchisor
All franchisors and their legal counsel focus on the annual Franchise Disclosure Document update that must be completed within 120 days of the franchisor's fiscal year end. Typically, everyone is relieved that the project is done for the year. However, franchisors...
State Franchise Registration Renewals in 2018
On Behalf of Carter & Tani | Jan 12, 2018 | Franchise, Subfranchisor
It will soon be that time of year when we will be working with our franchisor clients to prepare the required year-end updates to their Franchise Disclosure Document and file state registration renewal applications.If you are a franchisor with a December 31 fiscal...
Franchise Basics Series: Franchise Relationships
On Behalf of Carter & Tani | Dec 19, 2016 | Franchise, NASAA, Subfranchisor
Franchise Basics Series: Franchise RelationshipsWhen first starting to franchise your business model, it may be difficult to wrap your head around the complexities of franchise relationships. The type of franchise relationship you are most familiar with is probably...
Disclosure Guidelines Under the New Multi-Unit Commentary – Subfranchisors Should Prepare for 2015
On Behalf of Carter & Tani | Dec 2, 2014 | Disclosure, Franchise, NASAA, Subfranchisor
On September 16, 2014, the Franchise and Business Opportunity Project Group of the North American Securities Administrators Association (NASAA) issued a Multi-Unit Commentary to provide guidance in addressing certain disclosure requirements in 3 different types of...
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