Bilanzierung von Spielerwerten nach dem HGB

The rapidly growing, uncontrolled, and limitless transfer fees for football players in the current professional market raise familiar questions in the area of accounting for football clubs. For instance, how the severance payments made for professional players are recorded and valued in the balance sheet. This book addresses and examines these central aspects. Additionally, it discusses the accounting practices of national licensed clubs. The final part includes a critical analysis of the application of player valuation accounting presented in the main section.