{"id":12806,"date":"2020-10-27T11:52:00","date_gmt":"2020-10-27T11:52:00","guid":{"rendered":"https:\/\/revista-apunts.com\/?p=12806"},"modified":"2020-12-02T09:30:07","modified_gmt":"2020-12-02T09:30:07","slug":"company-players-who-participate-in-professional-competitions-as-pratrimonial-actives","status":"publish","type":"post","link":"https:\/\/revista-apunts.com\/en\/company-players-who-participate-in-professional-competitions-as-pratrimonial-actives\/","title":{"rendered":"Company players who participate in professional competitions as pratrimonial actives"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Abstract<\/h2>\n\n\n<p>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&nbsp; revised the accounting regulations which must be applied in this case.<\/p>\n\n <div class=\"tags\"> <p><strong>Keywords:<\/strong> <span>Accountancy<\/span>, <span>Human Resources<\/span>, <span>Sportive Limited Company<\/span><\/p> <\/div> \n","protected":false},"excerpt":{"rendered":"<p>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, [&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":[60],"tags":[7178,7177,7176],"author_meta":{"display_name":"doc_inefc","author_link":"https:\/\/revista-apunts.com\/en\/author\/doc_inefc\/"},"featured_img":null,"coauthors":[],"tax_additional":{"categories":{"linked":["<a href=\"https:\/\/revista-apunts.com\/en\/category\/sport-management-active-leisure-and-tourism\/\" class=\"advgb-post-tax-term\">Sport Management, Active Leisure and Tourism<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Sport Management, Active Leisure and Tourism<\/span>"]},"tags":{"linked":["<a href=\"https:\/\/revista-apunts.com\/en\/category\/sport-management-active-leisure-and-tourism\/\" class=\"advgb-post-tax-term\">Accountancy<\/a>","<a href=\"https:\/\/revista-apunts.com\/en\/category\/sport-management-active-leisure-and-tourism\/\" class=\"advgb-post-tax-term\">Human Resources<\/a>","<a href=\"https:\/\/revista-apunts.com\/en\/category\/sport-management-active-leisure-and-tourism\/\" class=\"advgb-post-tax-term\">Sportive Limited Company<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Accountancy<\/span>","<span class=\"advgb-post-tax-term\">Human Resources<\/span>","<span class=\"advgb-post-tax-term\">Sportive Limited Company<\/span>"]}},"comment_count":"0","relative_dates":{"created":"Posted 5 years ago","modified":"Updated 5 years ago"},"absolute_dates":{"created":"Posted on 27 October 2020","modified":"Updated on 2 December 2020"},"absolute_dates_time":{"created":"Posted on 27 October 2020 11:52","modified":"Updated on 2 December 2020 09:30"},"featured_img_caption":"","series_order":"","_links":{"self":[{"href":"https:\/\/revista-apunts.com\/en\/wp-json\/wp\/v2\/posts\/12806\/"}],"collection":[{"href":"https:\/\/revista-apunts.com\/en\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/revista-apunts.com\/en\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/revista-apunts.com\/en\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/revista-apunts.com\/en\/wp-json\/wp\/v2\/comments\/?post=12806"}],"version-history":[{"count":1,"href":"https:\/\/revista-apunts.com\/en\/wp-json\/wp\/v2\/posts\/12806\/revisions\/"}],"predecessor-version":[{"id":32875,"href":"https:\/\/revista-apunts.com\/en\/wp-json\/wp\/v2\/posts\/12806\/revisions\/32875\/"}],"wp:attachment":[{"href":"https:\/\/revista-apunts.com\/en\/wp-json\/wp\/v2\/media\/?parent=12806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/revista-apunts.com\/en\/wp-json\/wp\/v2\/categories\/?post=12806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/revista-apunts.com\/en\/wp-json\/wp\/v2\/tags\/?post=12806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}