Professionelle Fussballspieler in der internationalen Rechnungslegung

Professional football players represent the most significant production factors of a football club, as the overall sporting and economic success of a club ultimately depends on the performance of its players. Despite the relevance of the topic, discussions regarding the accounting representation of professional football players according to International Financial Reporting Standards (IFRS) have so far been very rudimentary in the literature. Therefore, the first main objective of this work is to develop application guidelines for the IFRS-compliant accounting of professional football players. Since the question of the appropriate accounting representation of player assets in information-oriented accounting has not yet been answered, the second objective is an economic analysis of the IFRS-compliant accounting regulations for professional football players, considering the purposes of accounting for football clubs. Based on the results of this analysis, proposals for reforming the accounting representation of professional football players de lege ferenda will ultimately be developed.