Human Resource Accounting: The Football Sector

Martin Kučera ()
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Martin Kučera: University of Economics, Prague

A chapter in Global Versus Local Perspectives on Finance and Accounting, 2019, pp 227-237 from Springer

Abstract: Abstract This paper is focused on the issue of the human resource accounting (HRA) and its current practice under the IFRS and US GAAP. The human resource accounting examines the issue of the disclosure of a human being in a statement of financial position (balance sheet). The only sector of economy, where humans can be actually traced among assets, is a sport sector, therefore the research part concludes analysis of financial statements of football clubs from Europe. The players, respectively, the contracts with players, are being disclosed there as intangible assets according to the IAS 38 Intangible assets.

Keywords: Human resource accounting; Intangible assets; Football players (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-11851-8_22

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DOI: 10.1007/978-3-030-11851-8_22

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