Articles
Athletes—the invisible resources of sports organizations
Published:
2015-09-01
https://doi.org/10.19041/APSTRACT/2015/1-2/19
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APA
Gősi, Z. ., & Géczi, G. . (2015). Athletes—the invisible resources of sports organizations. Applied Studies in Agribusiness and Commerce, 9(1-2), 105-110. https://doi.org/10.19041/APSTRACT/2015/1-2/19
Abstract
Sports organizations must prepare an annual report on their operation and assets, pursuant to the current Act on Accounting. However, when preparing this report, one must face the difficulty of defining the value intellectual assets and human resources represent, and the impossibility of its inclusion in financial statements. Therefore there is a significant difference between the value shown in accounting and the fair value of sports organizations.
