Balanseføring av fotballspillere

2018

Masteroppgave revisjon og regnskap BE508 - Universitetet i Agder 2018 For a football club the most important assets are the players. This study reviews how the players are being accounted for in the financial report by Norwegian clubs. NGAAP sets the account rules and definition of immaterial assets. Together with other relevant theory and articles recording football players as immaterial assets, these are used as the papers framework. Using the account rules as the starting point, the paper aims to show how the Norwegian clubs implement these rules. The report builds on a case study of 14 Norwegian football clubs who were in the top Norwegian league in 2016. The data collection has been do…