Impairment test in the football team financial reports  

Oleh:

Gazzola, Patrizia ; Amelio, Stefano

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Procedia - Social and Behavioral Sciences vol. 220 (May 2016), page 1-10.
Topik: impairment test; football team; financial reports; financial fair play regulations; multiannual rights; devaluation.
Fulltext: Procedia v220 Page 105.pdf (187.11KB)

Isi artikel

The aim of the paper is to analyze the valuation and the application of the impairment test of intangible assets of Italian football teams. The purpose is to understand how and what kind of information each club discloses on their financial reports the values of player registrations. The study considers the evolution of the reports from the ruling of UEFA Financial Fair Play Regulations (UEFA, 2009) in the years 2010–2015. The study demonstrates that only some clubs have reached the beak-even goal and that only some teams give impairment test information in the statement and in the attached notes.

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