Company players who participate in professional competitions as pratrimonial actives

Celia Ordóñez Solana

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Cite this article

Ordóñez Solana, C. (2002). Company players who participate in professional competitions as pratrimonial actives. Apunts. Educación Física y Deportes, 67, 64-67.

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Abstract

In this paper, which is a partial summary of the contents of our doctoral thesis, we show the relevant differences in the accounts of the clubs and sportive limited companies regarding the recognition of the services carried out by their professional competition players. Thus, if they have been attached to the body by transfer, they will be registered as assets; but if they come from youth and reserve teams, they can not appear in the mass of the business property. We have considered the possibility, and advisability, to make the players internally trained appear as assets, having previously  revised the accounting regulations which must be applied in this case.

Keywords: Accountancy, Human Resources, Sportive Limited Company.

ISSN: 2014-0983

Published: January 01, 2002