Akuntansi untuk pemain sepak bola  

Oleh:

Devi, Astri Prima

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 1 no. 1 (May 2004), page 38-53.
Topik: aktiva tak berwujud; pemain sepak bola; klub sepak bola; biaya transfer
Fulltext: 01_01_04_Astri.pdf (361.98KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Accounting reports on intangible assets have long been a problem, especially, those related to human capitals. they have become a problem whether they appear in balance sheet or not. these human capital s have to fulfill asset definitions and recognition criteria. this paper highlights human capital reported in the united kingdom football industries have developed and yielded hundred billions pounds every year. they have also made football players become most important and most expensive in football clubs, with clubs paying regular large transfer fess in the transfer market to acquire players. FRS 10 accounting for intangible assets and goodwill, recommends capitalization as the most appropriate treatment for intangible assest. there are two main issues that will be analyzed in this paper. first, do football players fulfill the accounting criteria to be classified as assets of the football clubs? second if so how should they account for?

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