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Human Resource Accounting: The Football Sector

In: Global Versus Local Perspectives on Finance and Accounting

Author

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  • Martin Kučera

    (University of Economics, Prague)

Abstract

This paper is focused on the issue of the human resource accounting (HRA) and its current practice under the IFRS and US GAAP. The human resource accounting examines the issue of the disclosure of a human being in a statement of financial position (balance sheet). The only sector of economy, where humans can be actually traced among assets, is a sport sector, therefore the research part concludes analysis of financial statements of football clubs from Europe. The players, respectively, the contracts with players, are being disclosed there as intangible assets according to the IAS 38 Intangible assets.

Suggested Citation

  • Martin Kučera, 2019. "Human Resource Accounting: The Football Sector," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Global Versus Local Perspectives on Finance and Accounting, pages 227-237, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-11851-8_22
    DOI: 10.1007/978-3-030-11851-8_22
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