Article
Details
Citation
Morrow S (1995) Recording the human resource of football players as accounting assets: Establishing a methodology. Irish Accounting Review, 1 (2), pp. 115-132.
Abstract
This paper considers the accounting treatment adopted by professional football clubs in respect of their principal resource: the rights to services that players are expected to provide. Preliminary empirical research is carried out into the accounting treatments adopted by clubs in Scotland in respect of costs connected with their players. Following on from this, three valuation methodologies are identified and evaluated, each of which is either currently used in accounting practice by one or more clubs, or is used in some form in the existing market place for players.
Journal
Irish Accounting Review: Volume 1, Issue 2
Status | Published |
---|---|
Publication date | 31/12/1995 |
Publisher | Irish Accounting and Finance Association |
ISSN | 0791-9638 |