(المحاسبة على تسجيلات اللاعبين كأصل غير ملموس (القياس واالفصاح المحاسبي

Abstract

This paper aims to provide a definition of player registrations (considered intangible assets) now represent which constitute a large part of the total assets of the major football clubs. The purpose is to understand how and what kind of information each club discloses on their financial reports the values of player registrations. The study demonstrates that the disclosure of financial information differs substantially as some clubs present more detailed information while others only present the minimum requirements set by IASB. keyword: player registrations rights; football team; financial reports; financial fair play regulations. JEL classification code : XN1, XN2