Company players who participate in professional competitions as pratrimonial actives
Celia Ordóñez Solana
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.
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.
ISSN: 2014-0983
Published: January 01, 2002
Editor: © Generalitat de Catalunya Departament de la Presidència Institut Nacional d’Educació Física de Catalunya (INEFC)
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