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Accounting & Auditing Alert March 2021


RubinBrown's Accounting & Auditing Alert is published monthly to inform our clients and contacts about relevant technical accounting and audit-related information.

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FASB Simplifies How Private Company Franchisors Evaluate Certain Performance Obligations

The FASB has issued ASU No. 2021-02, Franchisors—Revenue from Contracts with Customers: Practical Expedient that is intended to ease the accounting burden on private company franchisors.


Readers should not act upon information presented without individual professional consultation.