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Athletes—the invisible resources of sports organizations

Gosi Zsuzsa and Geczi Gabor

APSTRACT: Applied Studies in Agribusiness and Commerce, 2015, vol. 09, issue 1-2

Abstract: Sports organizations must prepare an annual report on their operation and assets, pursuant to the current Act on Accounting. However, when preparing this report, one must face the difficulty of defining the value intellectual assets and human resources represent, and the impossibility of its inclusion in financial statements. Therefore there is a significant difference between the value shown in accounting and the fair value of sports organizations.

Keywords: sport organization; intangible assets; staff costs; rights of property value; Health Economics and Policy; Z20 (search for similar items in EconPapers)
Date: 2015
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