Franchise Agreement

Definition

A contract granting a franchisee the right to operate a business using the franchisor's brand, systems, processes, and intellectual property in exchange for fees and royalties. Franchise agreements are identifiable intangible assets recognised separately under IFRS 3 in acquisitions. Their value reflects the profitability of the franchise operations, the strength and exclusivity of the brand, and the remaining contractual term.

Related Terms

Fair Market Value Fair Value Measurement Fairness Opinion Firm-Specific Human Capital First-Mover Advantage

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