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La Disciplina Della Redazione Del Bilancio Di Esercizo Delle Società Di Calcio. Confronto Con L’Esperienza Internazionale Ed Impatto Del C.D. «Financial Fair Play»

Contents:

Author Info

  • Alberto Benoldi
  • Claudio Sottoriva

Abstract

Introduzione – 1. La funzione del bilancio di esercizio nell’ambito delle società calcistiche – 2. La redazione del bilancio d’esercizio nell’evoluzione normativa a livello europeo – 3. Le regole economico-finanziarie previste dalla FIGC – 4. L’esperienza internazionale nella redazione del bilancio di esercizio delle società di calcio: la struttura del bilancio di esercizio del West Ham United Football Club PLC – 5. L’impatto del c.d. «financial fair play» sui bilanci delle società di calcio: prime considerazioni alla luce della nuova versione del manuale FIGC delle Licenze UEFA. – Bibliografia – Appendice

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Bibliographic Info

Article provided by Centro di diritto e business dello Sport in its journal Rivista di Diritto ed Economia dello Sport.

Volume (Year): 7 (2011)
Issue (Month): 1 (June)
Pages: 147-191

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Handle: RePEc:rde:rivdes:201101benoldi_sottoriva

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Web page: http://www.rdes.it/

Related research

Keywords: società di calcio; bilancio delle società di calcio; principi contabili nazionali; principi contabili internazionali; international accounting; financial fair play;

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Cited by:
  1. Stefano Vecchione & Francesco Addesa, 2012. "Il Regime Fiscale Dei Calciatori: Un’Analisi Economica Comparata," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 8(3), pages 49-71, dicembre.
  2. Alessandro Baroncelli & Raul Caruso, 2011. "The Organization And Economics Of Italian Serie A: A Brief Overall View," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 7(2), pages 67-85, September.

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