Professional football players contracts' valuation in terms of human resources accounting

Professional Football Players Contracts' valuation in terms of Human Resources Accounting is a pretty complicated process. To date, any sort of effective tool (Accounting Standard/Tax Laws) on Human Resources Accounting does not exist. Unlike traditional accounting which considers the investment costs on human resources as profit-reducing expenses; Human Resources Accounting includes the calculation of costs on human resources as assets. Accounting systems that are applying in Turkey are often superficial, since economic enterprises of sports clubs carrying on training and sports activities and joint-stock companies of sports clubs only carrying on training and sports activities which are are registered to the Ministry General Directorate Of Youth And Sports and autonomous sports federations exempted from corporation tax. Nowadays, we see a clear distinction between the methods association football clubs have been using and football clubs on the stock market's usage areas of intangible assets. The only thing that can be obtained from this data is that, there isn't any coherence about the accounting of football player contracts between sports clubs and the clubs are using the best method for their own sake. In the autonomous football industry that has become the World's 17th biggest economy, if football game rules are applicable in every competition around the World, then sanction criteria can be formed in "one size fits all" mentality; with reviewing applied accounting politics and it's procedures and also with supplementing new articles to the financial criteria that take place in UEFA Financial Fair Play practice.