{"id":10725,"date":"2020-10-27T11:09:48","date_gmt":"2020-10-27T11:09:48","guid":{"rendered":"https:\/\/revista-apunts.com\/?p=10725"},"modified":"2020-12-02T09:28:37","modified_gmt":"2020-12-02T09:28:37","slug":"els-jugadors-dempreses-que-participen-en-competicio-professional-com-a-actius-patrimonials","status":"publish","type":"post","link":"https:\/\/revista-apunts.com\/ca\/els-jugadors-dempreses-que-participen-en-competicio-professional-com-a-actius-patrimonials\/","title":{"rendered":"Els jugadors d\u2019empreses que participen en competici\u00f3 professional com a actius patrimonials"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Resum<\/h2>\n\n\n<div align=\"\">\n<p class=\"journal-abstract\">En aquest document, s\u00edntesi d\u2019una part dels continguts de la nostra tesi doctoral, presentem les pronunciades difer\u00e8ncies que es produeixen en la comptabilitat de clubs i societats an\u00f2nimes esportives pel que fa al reconeixement del servei que els presten els jugadors dels seus equips participants en competici\u00f3 professional. Si aquells han estat adscrits a l\u2019entitat mitjan\u00e7ant un trasp\u00e0s es registren com a actius; si procedeixen dels equips inferiors no poden figurar en la massa del patrimoni empresarial esmentada. Nosaltres ens plantegem la possibilitat i la conveni\u00e8ncia que els jugadors formats internament tamb\u00e9 figurin com a actius, revisant la regulaci\u00f3 comptable que \u00e9s d\u2019aplicaci\u00f3 en aquest cas. \u00a0<\/p>\n<\/div>\n\n <div class=\"tags\"> <p><strong>Paraules clau:<\/strong> <span>comptabilitat<\/span>, <span>recursos humans<\/span>, <span>societat an\u00f2nima esportiva<\/span><\/p> <\/div> \n","protected":false},"excerpt":{"rendered":"<p>Resum En aquest document, s\u00edntesi d\u2019una part dels continguts de la nostra tesi doctoral, presentem les pronunciades difer\u00e8ncies que es produeixen en la comptabilitat de clubs i societats an\u00f2nimes esportives pel que fa al reconeixement del servei que els presten els jugadors dels seus equips participants en competici\u00f3 professional. Si aquells han estat adscrits a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_editorskit_title_hidden":false,"_editorskit_reading_time":1,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","inline_featured_image":false,"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","footnotes":""},"categories":[59],"tags":[4674,4673,4672],"author_meta":{"display_name":"doc_inefc","author_link":"https:\/\/revista-apunts.com\/ca\/author\/doc_inefc\/"},"featured_img":null,"coauthors":[],"tax_additional":{"categories":{"linked":["<a href=\"https:\/\/revista-apunts.com\/ca\/category\/gestio-esportiva-lleure-actiu-i-turisme\/\" class=\"advgb-post-tax-term\">Gesti\u00f3 esportiva, lleure actiu i turisme<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Gesti\u00f3 esportiva, lleure actiu i turisme<\/span>"]},"tags":{"linked":["<a href=\"https:\/\/revista-apunts.com\/ca\/category\/gestio-esportiva-lleure-actiu-i-turisme\/\" class=\"advgb-post-tax-term\">comptabilitat<\/a>","<a href=\"https:\/\/revista-apunts.com\/ca\/category\/gestio-esportiva-lleure-actiu-i-turisme\/\" class=\"advgb-post-tax-term\">recursos humans<\/a>","<a href=\"https:\/\/revista-apunts.com\/ca\/category\/gestio-esportiva-lleure-actiu-i-turisme\/\" class=\"advgb-post-tax-term\">societat an\u00f2nima esportiva<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">comptabilitat<\/span>","<span class=\"advgb-post-tax-term\">recursos humans<\/span>","<span class=\"advgb-post-tax-term\">societat an\u00f2nima esportiva<\/span>"]}},"comment_count":"0","relative_dates":{"created":"Posted 5 anys ago","modified":"Updated 5 anys ago"},"absolute_dates":{"created":"Posted on 27 octubre 2020","modified":"Updated on 2 desembre 2020"},"absolute_dates_time":{"created":"Posted on 27 octubre 2020 11:09","modified":"Updated on 2 desembre 2020 09:28"},"featured_img_caption":"","series_order":"","_links":{"self":[{"href":"https:\/\/revista-apunts.com\/ca\/wp-json\/wp\/v2\/posts\/10725\/"}],"collection":[{"href":"https:\/\/revista-apunts.com\/ca\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/revista-apunts.com\/ca\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/revista-apunts.com\/ca\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/revista-apunts.com\/ca\/wp-json\/wp\/v2\/comments\/?post=10725"}],"version-history":[{"count":1,"href":"https:\/\/revista-apunts.com\/ca\/wp-json\/wp\/v2\/posts\/10725\/revisions\/"}],"predecessor-version":[{"id":32874,"href":"https:\/\/revista-apunts.com\/ca\/wp-json\/wp\/v2\/posts\/10725\/revisions\/32874\/"}],"wp:attachment":[{"href":"https:\/\/revista-apunts.com\/ca\/wp-json\/wp\/v2\/media\/?parent=10725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/revista-apunts.com\/ca\/wp-json\/wp\/v2\/categories\/?post=10725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/revista-apunts.com\/ca\/wp-json\/wp\/v2\/tags\/?post=10725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}