Krispy Kreme Doughnuts, Inc. used a 2000 initial public offering (IPO) to embark on an active expansion and franchise reacquisition program. This case focuses on this high-visibility franchise reacquisition program and several associated and highly controversial accounting issues, and provides...

This paper is about the controlled transactions in the case of intangibles. The intangibles have characteristics which are similar with than of tangibles. Through transfer pricing we have rights which granted from some companies to other, to achieve the appropriate profits and to minimize the...