Accounting of football players contracts

The subject of this thesis is accounting of football player contracts. Football clubs have been imposed public disclosure requirements after becoming publicly held companies. Disclosing of relevant information regarding their most significant assets, football player contracts, in an accurate and timely manner is critically important for listed football companies. Therefore, transfer fees that paid to football players and accounting policies concerning this contracts are crucial in order to understand the financial situation of these companies. In this context, national and international implementations and relevant International Accounting Standards were examined. In conclusion with the participation of sector experts a new standard set should be developed in accordance with the football industry?s needs.Key Words1.Football2.Accounting of Football Players Contracts3.Public Offering4.Intangible Asset5.IFRS/TFRS