Measurement of the value of home grown players’ registrations
DOI:
https://doi.org/10.17524/repec.v4i1.148Keywords:
Accounting, Formation Cost, Players’ Registrations, Intangible Fixed Assets, Reliable MeasurementAbstract
This paper deals with the home grown players’ registrations by the football organizations in which they can play in a professional status. The main problem to be dealt with relates to the fact that over players’ registrations are not recognized in the balance sheet because of the difficulty in establishing reliable criteria to measure them. While adopting the present accounting model, a solution that allows the recognition in the balance sheet of the home grown players’ registrations as intangible fixed assets based on reliable measurement criteria is developed. A solution based on the cost centre method is proposed, leading to a reliable measurement of the home grown players’ registrations.
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Published
2010-04-26
How to Cite
Almeida Cruz, S. N. da S. R., Lima Santos, L., & Carmo Azevedo, G. M. do. (2010). Measurement of the value of home grown players’ registrations. Journal of Education and Research in Accounting (REPeC), 4(1), 60–83. https://doi.org/10.17524/repec.v4i1.148
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