FEATURES OF REFLECTION IN SYSTEM OF THE ACCOUNT OF PRECONTRACTUAL RELATIONS BY FRANCHISING CONTRACT
The article deals with the the features of precontractual relations under a franchising contract. The author also offers a system of book keeping of the costs which have arisen in a precontractual period. The conclusion of the article is that precontractual relations should be necessarily documentary confirmed by the agreement and reflected in a proper way in book keeping accounts according to national standards of book keeping.