By Kari Maue | October 04, 2018

How ASC 606 Impacts Franchisors’ Advertising Funds

ASC Topic 606 requires franchisors adjust their presentation of advertising fund dollars received and expended.

By Amber Williams | August 01, 2018

The New Revenue Recognition Standard

By Floyd Roades | July 26, 2018

Tax Reform Introduces New Limitations


By Giselle El Biri | July 18, 2018

Accounting for Third-Party Delivery Isn’t as Simple as It Seems

Restaurants partnering with third-party delivery services will need to determine who is responsible for food and pricing and who is truly the “consumer” of the delivery.


By Kari Maue | July 11, 2018

Event Recap: Restaurant CFO Bootcamp – Las Vegas 2018

Restaurant CFOs are eager to discuss delivery services, the new revenue recognition and lease accounting standards, tax reform and more.


By Restaurant Practice Leaders | June 27, 2018

The Counter: Restaurant Industry Scorecard for Q1 2018

All restaurant segments, save for upscale casual, reported sales growth in Q1.


By Aaron Schenker | May 23, 2018

Key Franchisor Requirements: The FDD and Audited Financial Statements

The FTC’s financial disclosure regulations play a crucial role in restaurants’ franchising operations. What financial statements does this compliance entail? Read our new Selections post to learn what financial information restaurants are required to share with their franchisees.


By Ryan Praschan | May 08, 2018

How to Evaluate Going Concern

What responsibilities do restaurant management have in evaluating going concern and disclosing uncertainties? Read our new Selections post for an overview of the FASB guidance, as well as considerations for evaluating an entity’s ability to continue as a going concern.


By Restaurant Practice Leaders | April 25, 2018

The Counter: Restaurant Industry Scorecard for FY 2017

While America’s appetite for pizza couldn’t be stopped in 2017, rising labor costs, commodity prices, and costs of sales did little to improve the restaurant industry’s overall flat growth rate, according to the FY17 restaurant industry scorecard, The Counter.