Játékosjogok nyilvántartása a számvitelben és kapcsolódó menedzsment kérdések

Abstract

Present day the sport has become a separate business area and gained real ground itself. Constantly increasing the number of those countries that have autonomous and developed sports market. According to some estimates four percent of the EU's GDP makes up the sport. In order to, the sport to be able to develop a large extent, it was necessary for investments in sport and other sources of funds. We also can establish that the economic development of the sport in Hungary is mainly contributed to state subsidy, while in the more developed Western European countries funded by the private sector in this area. My study aims to present the sporting player’s rights for an economic approach, how and at what value is recorded in the financial reporting, as well as the management need to deal with how important questions in this context. To achieve the objectives my modell will be an accounting balance sheet of a fictive football company.