ANALYSIS OF APPROACHES FOR ESTIMATING THE VALUE OF ATHLETES' TRANSFER TRANSACTIONS AND THEIR ACCOUNTING TREATMENT

Kiril Borisov

Abstract


This publication compares the methodological approaches for estimating the value of special intangible assets in sports organizations, namely - estimating the value of transfer transactions of athletes at their registration. The analysis is based on the example of the football game.  Specific accounting techniques are indicated in the application of some of the international accounting standards that must be taken into account by sports clubs in order to properly reflect them in the financial statements of sports organizations.

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References


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