Title: Do soccer player registrations meet the accounting concepts behind the recognition of intangible assets? A discussion of the European context

Authors: Domenico Campa

Addresses: OMNES Education Research Group, International University of Monaco, 14, Rue Clerissi, 98000, Principality of Monaco

Abstract: Soccer player registrations are accounted for as intangible assets in the financial statements of soccer clubs. This study provides a discussion about the main accounting concepts behind this type of accounting treatment for player registrations, namely the accounting definition of intangible assets and the matching principle of accounting. The article argues that the way player registrations are currently accounted for in soccer clubs' annual reports is in line with the matching principle of accounting, but the actual rules behind the transfer of player registrations do not allow them to strictly meet the accounting definition of assets. This paper aims to generate a discussion about the rules governing the transfer of player registrations. Moreover, it proposes potential changes to registration transfer rules aimed at enhancing the level of control that clubs have over their player registrations.

Keywords: accounting for player registrations; Financial Fair Play; FFP; player registration transfer; transfer fees.

DOI: 10.1504/IJSMM.2021.10043932

International Journal of Sport Management and Marketing, 2021 Vol.21 No.5/6, pp.348 - 364

Received: 21 Jul 2020
Accepted: 13 Jul 2021

Published online: 03 Jan 2022 *

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