Abstract
This is a historic challenge in the accounting area: how to translate the values that these athletes represent to their teams into numbers and data. They are active, of course. The question is: how to classify them and, mainly, measure their economic achievement for the clubs they defend. Although new specific devices aim to make the task simpler, general regulations in the Brazilian scenario, such as the non-possibility of revaluing assets, hinder the identification of the real situation and the value of the main assets of national clubs: professional players. The article aimed to perform a qualitative analysis of the accounting policies and procedures recognized in the accounts of Brazilian professional football clubs in relation to the registration, amortization and impairment of the intangible with athletes, comparing them to three international teams. Palmeiras, Corinthians and Flamengo were the national teams selected in comparison to Manchester United (ING), Borussia Dortmund (ALE) and Barcelona (ESP). The research concludes that the degree of disclosure and information contained in the pieces varies according to the market, the regulations in force at the site and, mainly, the structuring of the teams' properties, with the best performing clubs having greater descriptive content and information in their Tales. Although a good part of the texts and reports are limited to a reproduction of policies and practices explained in norms and legal texts, without offering the accounting users useful information for their decision making.
Highlights
This is a historic challenge in the accounting area: how to translate the values that these athletes represent to their teams into numbers and data
Corinthians y Flamengo fueron las selecciones seleccionadas en comparación con Manchester United (ING), Borussia Dortmund (ALE) y Barcelona (ESP)
É válido destacar que somente as políticas de intangível associadas aos gastos com jogadores e, quando apontado, comissão técnica foram buscadas pela pesquisa, sem levar em consideração as políticas utilizadas para outros grupos relevantes ou não de intangíveis, como marcas e patentes, softwares, pesquisa e desenvolvimento, entre outros
Summary
Os Atletas no intangível nas demonstrações financeiras do Futebol: Comparação das práticas de Clubes Brasileiros e Europeus. Resumo Trata-se de um desafio histórico da área contábil: como traduzir em números e dados os valores que esses atletas representam para suas equipes. O artigo teve como objetivo realizar uma análise qualitativa das políticas e procedimentos contábeis aplicados nas demonstrações de clubes de futebol profissional brasileiros no que se relaciona ao registro, amortização e impairment do intangível com atletas, comparandoos a três equipes internacionais. Ainda que boa parte dos textos e relatórios se limitem a reprodução de políticas e práticas explicitadas em normas e textos legais, sem oferecer aos usuários das demonstrações contábeis informações úteis para sua tomada de decisão. Palavras-chave: Contabilidade; Esporte; Ativos Intangíveis; Transparência; Prestação de Contas
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