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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.
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Restaurant CFOs are eager to discuss delivery services, the new revenue recognition and lease accounting standards, tax reform and more.
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All restaurant segments, save for upscale casual, reported sales growth in Q1.
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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.
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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.
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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.
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The omnibus spending bill signed in March generated a lot of buzz, but not a lot of substantive coverage on the specific provisions. In fact, restaurant owners may be surprised to learn that the bill amended the FLSA’s tip pooling provisions. Read our new Selections post for the latest guidance.
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Five key benefits of refranchising.
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In a recent tax reform post, we discussed the expected implications of reform for the restaurant industry. Since then, we’ve had a chance to see the impact that some of the provisions will have on restaurant owners, and received clarity regarding the 2017 bonus depreciation rules relevant to Qualified Restaurant Property.
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/Blogs/Restaurants/March-2018/Good-Leadership-is-Critical-to-Performance
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