Jurnal Akuntansi dan Keuangan Indonesia
Vol. 1, No. 1

AKUNTANSI UNTUK PEMAIN SEPAK BOLA

Devi, Astri Prima (Unknown)



Article Info

Publish Date
30 Jun 2004

Abstract

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 capitals have to fulfill asset definitions and recognition criteria. This paper highlights human capital reported in the United Kingdom football club’s balance sheet. As we know 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 fees in the transfer market to acquire players. FRS 10 Accounting for intangible assets and goodwill, recommends capitalization as the most appropriate treatment for intangible assets. 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?

Copyrights © 2004






Journal Info

Abbrev

publication:jaki

Publisher

Subject

Description

JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of ...