000210625 001__ 210625
000210625 005__ 20180123002034.0
000210625 0247_ $$2Other$$aISSN 1789-7874
000210625 037__ $$a1033-2016-84265
000210625 037__ $$a1033-2016-84716
000210625 041__ $$aen_US
000210625 084__ $$aZ20
000210625 084__ $$aZ23
000210625 245__ $$aInformation content of a sports undertaking’s statements serving different purposes – particularly with reference to the player rights
000210625 260__ $$c2015-04-14
000210625 269__ $$a2015-04-14
000210625 300__ $$a15
000210625 336__ $$aJournal Article
000210625 490__ $$a9
000210625 490__ $$a1-2
000210625 520__ $$aIn the 21st century, sport is not just a fun, social cohesive force but also a business; it has become an independent industry by now and several countries possess developed sport markets. According to estimates, sport accounts for 4% of the EU’s GDP. The actuality of our research is given by the fact that the economic aspect of sports develops continuously which is also due to that more and more amounts already stream into sports in our days. In Hungary, sport is mainly state aided and has mostly financing problems while the sport businesses existing in the more developed Western Europe are principally sponsored by the private sector. The government considers sport as a strategic branch (HERCZEG et al, 2015) and manages as such because they see the international breakthrough potencies in sport as well. Sport companies must also adapt the business-based thinking, which requires the strategic planning and operation (BECSKY, 2011). The research covers the subject of economic approach of the players’ rights. The task of accounting is to give a true and fair image about the property, income and financial situation of an undertaking. Information provided by accounting is essential for both the management decisionmaking and the market operators. In Hungary, the sports undertakings, as each managing entity, have to prepare their statements according to the Act C of 2000 on Accounting (AoA.) (NAGY – BÁCSNÉ BÁBA, 2014). The purpose of this research is to examine how a domestic sports undertaking demonstrates the value of available players in the books and how the incomes and expenditures incurred with the players are accounted for, based on the regulations of the Hungarian, international associations and the Union of European Football Associations (hereinafter: UEFA). In order that the leaders of the businesses can make quick and appropriate economic decisions, it is essential in this intensively changing world that an enterprise should have a well-functioning accounting system based on up-to-date information. International Financial Reporting Standards (hereinafter: IFRS) are intended to provide the comparability across borders. Firstly, we deal with the accounting reporting system, both the Hungarian, international financial reporting standards and, relating to UEFA, the investigation of the intangible assets to a great extent during analysing the balance sheets. Then, we examine the income statements from the viewpoint player transfers. To what extent the rules of a statement laid down by UEFA differ from the ones of a statement prepared according to AoA? What is the difference in domestic and international relations? In this study, we search after the answers for questions mentioned before.
000210625 542__ $$fLicense granted by Krisztián Kovács (kovacskrisz@agr.unideb.hu) on 2015-10-14T10:39:52Z (GMT):

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000210625 650__ $$aFinancial Economics
000210625 650__ $$aHealth Economics and Policy
000210625 6531_ $$aaccounting IFRS
000210625 6531_ $$afinancial reports
000210625 6531_ $$aplayer rights
000210625 6531_ $$aUEFA
000210625 700__ $$aReka, Szoke
000210625 700__ $$aZoltan, Bacs
000210625 700__ $$aIldiko, Orban
000210625 700__ $$aTamas, Dekan
000210625 773__ $$d2015$$jVolume 09$$kNumber 1-2$$o133$$q119$$tAPSTRACT: Applied Studies in Agribusiness and Commerce
000210625 8564_ $$s260858$$uhttp://ageconsearch.umn.edu/record/210625/files/Pages_from_APSTRACT_2015_1-2_21_web.pdf
000210625 887__ $$ahttp://purl.umn.edu/210625
000210625 909CO $$ooai:ageconsearch.umn.edu:210625$$pGLOBAL_SET
000210625 912__ $$nSubmitted by Krisztián Kovács (kovacskrisz@agr.unideb.hu) on 2015-10-14T10:43:58Z
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  Previous issue date: 2015-04-14
000210625 982__ $$gAPSTRACT: Applied Studies in Agribusiness and Commerce>Volume 09, Number 1-2, 2015
000210625 980__ $$a1033