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| Author: | Amir, E. Livne, G. |
| Title: | Accounting, valuation and duration of football player contracts |
| Journal: | Journal of Business Finance and Accounting
2005 : APR/MAY, VOL 32:3-4, p. 549-586 |
| Index terms: | Accounting Legislation Valuation Sports industry Contracts Intangible assets United Kingdom |
| Language: | eng |
| Abstract: | Investments in player contracts by football companies are required to be capitalized and amortized by Financial Reporting Standards (FRS-10). The evidence provided in this paper does not support inconclusively the capitalization requirement, indicating weak association of investment in player contracts with three measures of future benefits. Especially, the duration of this association is at most two years, which is shorter than the duration implied by the amortization period reported by sample companies. |
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