Melekh Y. Accounting and Analysis of Intangible Sports Assets in Football Clubs.

Object: recording in accounting and analysis of transactions involving intangible sports assets of football clubs. Purpose: to improve accounting and analysis of intangible sports assets in football clubs. Methods: induction, deduction, historical method, analysis, synthesis, generalization and grouping, approximation and abstraction, graphical method. Firstly developed: methodical and organizational support of recording in accounting of players’ registration rights acquired with costs incurred within intangible sports assets applying the capitalization and amortization method. Improved: source documents, consolidated documents, managerial accounting forms and a format for the disclosure of intangible sports assets under IFRS have been designed; a framework of accounting policy for football clubs in relation to accounting of intangible sports assets has been designed; the mathematical models of the interdependence between the prices for international transfers and the physical characteristics of the players, their productivity and the status of the involved clubs were built by applying a regression analysis to determine the reserve price of the transfer contracts. Scope: football clubs.