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- Title
WPŁYW WYCENY KART ZAWODNICZYCH NA BILANS KLUBU PIŁKARSKIEGO.
- Authors
Wilczewski, Mateusz
- Abstract
This article begins with introducing the statement that issues concerning transferring players are vital for a sport club's balance sheet. Its another parts are about formal requirements, pricing, amortization, actualization of value of the transfers in order to provide a comprehensive view on them. Then, the presented information regards manipulating the transfers' value. Finally, the issue of the football transfers is concluded in the context of pricing manipulations with a support of literature. The article contains some information from well-known Polish and foreign football clubs' financial statements as well as an example representing the impact of transfer pricing on the assets value.
- Subjects
FINANCIAL statements; CORPORATION reports; FINANCIAL disclosure; FINANCIAL performance; SINKING funds; OFF balance sheet financing
- Publication
Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2013, Issue 313, p159
- ISSN
1899-3192
- Publication type
Article