Blog & News

Franchise accounting is an area with many nuances. As times change, so do the regulations and guidelines that franchise accountants follow. Over the last several years, ASC 606 has been going through...

If you are searching for commercial real estate to commercial lease for your business, you already likely know that the new space will need moderate or significant modifications to fit your...

Since its enactment in 1978, the Petroleum Marketing Practices Act (PMPA) has been extensively litigated. The litigation process is complex, and courts have the important responsibility of determining...

Luther Firm, PC and Lanard & Associates, P.C. announced today that they have combined their practices.  The new firm will conduct business as “Luther Lanard, PC” going forward.  Luther...

California recently passed legislation that could increase costs for quick service restaurant consumers and small franchise owners by twenty percent. The bill, known as AB257 or the FAST Recovery Act,...

On Behalf of Lanard and Associates | Aug 4, 2016 | Firm News Prospective franchisees understandably focus on the type of franchise they want to buy, one that hopefully aligns with their personal...

How do you know when a license agreement qualifies as a franchise? Under federal and state law, the bar to qualify as a franchise is quite low, and many business arrangements may be surprised to...

On Behalf of Lanard and Associates | Aug 4, 2016 | Firm News “Trust but verify.” That phrase is most associated with the Cold War era, but it also makes practical sense in the modern world for a...

On Behalf of Lanard and Associates | Aug 4, 2016 | Firm News An estoppel certificate is a statement signed by a tenant that a commercial lease agreement exists, that specific facts of the agreement...