Critical discussion regarding the valuation of the most relevant assets in soccer clubs: Auditors´insights
This paper proves that under current international accounting standards, the most relevant assets of all professional soccer clubs at year-end, “players' transfer fees”, can be measured and disclosed at fair value. Research was based on a triangulation approach. Firstly, a theoretical discussi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2024-01-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/460481 |