Batischeva N. Accounting of activity of professional football club: theory and practice

Dissertation is devoted to substantiation theoretical positions and developing practical recommendations for improvement of accounting display activity of professional football club. In work grounded place of physical training and sport in system of socio-economic relations, defined PFC as an entity that engaged in specific economic activity in the field of professional sport. Examined peculiarities of PFC's economic activity, directions for its support and its dependence on the results of sporting achievements, which became basis for developing organizational and technical provisions of its account display. Conducted analysis of current state of football business in Ukraine and abroad as a factor of development of organizational and technical provisions of PFC's accounting activity. Examined peculiarities of accounting display rights to a player (footballer) in the part of intangible assets on the basis what proved own methodical approach that involves improving the documentation, the display order on the accounts and assessment. Improved accounting of obligations PFC in terms of payments for transfers and payments to wages. Proved peculiarities of information support of calculation break-even rate, based on improved order form and accounting display of financial results. Described question of formation PFC's financial reports and package of financial information for licensing PFC. Developed integrated methods of economic analysis of the effectiveness use of rights to the player (footballer), arising from their dual nature.