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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Business & Banking Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan YUME : Journal of Management Jurnal Ilmiah Edunomika (JIE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian Masyarakat Asia Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL LENTERA AKUNTANSI Accounting Research Unit (ARU JOURNAL) Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Akuntansi
Sapulette, Shella Gilby
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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European Football Player Transfer Scheme according to IFRS and IAS: Case Study on Juventus Football Club S.p.A Limba, Franco Benony; Sapulette, Shella Gilby
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3299

Abstract

Recognition of soccer players as intangible assets in financial statements is still happening today, this case will affect the accounting treatment that will be received by player transfer activities from the old club to the new club. The purpose of this study is to analyze the transfer scheme of football players in Europe from the perspective of IFRS and IAS accounting regulations. This study uses secondary data in the form of player transfer data for the Italian football club Juventus Football Club S.p.A in the 2018/2019 to 2020/2021 season which is included in the club's annual financial statements. In addition, it also uses IFRS and IAS as a study in providing solutions to transfer activities experienced by European clubs. The results of this study indicate that European football players can be categorized as intangible assets and receive proper treatment as intangible assets. Although football activities are different from the industry in general, the transfer scheme carried out by the club can be explained as recognized under IFRS and IAS regulations and used by the club in its financial statements legally.
Co-Authors Anakotta, Fanny Monica CHRISTINA SOSOSUTIKSNO Iskandar, Theresia Eunike Jefry Gasperz Kona, Mindriyanti Latuamury, Jabida Lewaru, Trisna Sary Limba, Franco Benony Radjawane, Erik P Rijoly, Jacobus Cliff Diky Risakotta, Kathleen Asyera Rooy, Melinda Victoria Silooy, Revy Wilhelmina Silooy, Revy Wilhemina Tutuarima, Yonry Gerald Usmany, Alfrin Ernest Marthin