Controversies about the Accounting Treatment of Transfer Fee in the Football Industry
Investments in sportsmen traditionally were considered as costs, together with transfer fees. From the second half of the twentieth century transfer fees are considered as assets. However, in the late twentieth and early twenty-first centuries the opinion prevailed that requirements for capitalizati...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Belgrade, Faculty of Organisational Sciences
2014-04-01
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| Series: | Management |
| Online Access: | http://management.fon.bg.ac.rs/index.php/mng/article/view/136 |