КФУ. Карточка публикации. Human Capital Accounting in Professional Sport: Evidence from Youth Professional Football

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HUMAN CAPITAL ACCOUNTING IN PROFESSIONAL SPORT: EVIDENCE FROM YOUTH PROFESSIONAL FOOTBALL

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2014

Авторы, сотрудники КФУ

Куликова Лидия Ивановна, автор

Лыжова Анна Валерьевна, автор

Библиографическое описание на языке оригинала

Human Capital Accounting in Professional Sport: Evidence from Youth Professional Football

Аннотация

The article comprises a set of theoretical and methodological statements and practical suggestions about the development of youth players? registrations accounting in professional football clubs. Nowadays financial accounting of acquisition costs of professional football players? registrations is well developed and used in practical management of sports organizations. However, accounting for the costs of internally prepared youth players have been neglected. As a result, a substantial share of assets is not adequately reflected in the accounting system and financial reporting of football club. The article proves that investments in youth players meet criteria of asset which is formed over the years in sports academies in the course of trainings and education, and which is capable to generate economic benefits as a part of club?s squad.

Ключевые слова

accounting, football, player registration, IFRS, youth academy

Название журнала

Mediterranean Journal of Social Sciences

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https://repository.kpfu.ru/?p_id=91460

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Куликова Лидия Ивановна	ru_RU
dc.contributor.author	Лыжова Анна Валерьевна	ru_RU
dc.date.accessioned	2014-01-01T00:00:00Z	ru_RU
dc.date.available	2014-01-01T00:00:00Z	ru_RU
dc.date.issued	2014	ru_RU
dc.identifier.citation	Human Capital Accounting in Professional Sport: Evidence from Youth Professional Football	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=91460	ru_RU
dc.description.abstract	Mediterranean Journal of Social Sciences	ru_RU
dc.description.abstract	The article comprises a set of theoretical and methodological statements and practical suggestions about the development of youth players? registrations accounting in professional football clubs. Nowadays financial accounting of acquisition costs of professional football players? registrations is well developed and used in practical management of sports organizations. However, accounting for the costs of internally prepared youth players have been neglected. As a result, a substantial share of assets is not adequately reflected in the accounting system and financial reporting of football club. The article proves that investments in youth players meet criteria of asset which is formed over the years in sports academies in the course of trainings and education, and which is capable to generate economic benefits as a part of club?s squad.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	accounting	ru_RU
dc.subject	football	ru_RU
dc.subject	player registration	ru_RU
dc.subject	IFRS	ru_RU
dc.subject	youth academy	ru_RU
dc.title	Human Capital Accounting in Professional Sport: Evidence from Youth Professional Football	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU