KFU. Card publication. Human Capital Accounting in Professional Sport: Evidence from Youth Professional Football

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

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

Form of presentation

Articles in international journals and collections

Year of publication

2014

Authors, employees of KFU

Kulikova Lidiya Ivanovna, author

Lyzhova Anna Valerevna, author

Bibliographic description in the original language

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

Annotation

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.

Keywords

accounting, football, player registration, IFRS, youth academy

The name of the journal

Mediterranean Journal of Social Sciences

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=91460&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Kulikova Lidiya Ivanovna	ru_RU
dc.contributor.author	Lyzhova Anna Valerevna	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/eng/?p_id=91460&p_lang=2	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	Articles in international journals and collections	ru_RU