VALUING THE PASS: AN INTANGIBLE ASSET ANALYSIS OF BRAZILIAN FOOTBALL CLUBS

• Autor(a) principal: Souza, Fernando Gentil de
• Data de Publicação: 2023
• Outros Autores: Batista, Fábio José da Silva, Lima, Vilma Silva, Araujo, Jamille carla oliveira, Santos, Gessyca Helen Lima
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista ENIAC pesquisa
• Texto Completo: https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/867
• topic: intangible asset; Football Clubs; Measurement; Amortization; Activos intangibles; Medición de clubes de fútbol;; Amortización; Ativo Intangível;; Clubes de Futebol Mensuração ;; Amortização

Football is the most popular team sport on the planet, it is a billionaire segment, which moves a lot of financial resources and involves many political interests around the world, thus attracting the attention of many investors. Based on the assumption that the investor, in addition to the return on investment, wants security, there is a need for transparency, control and, consequently, for the management's assessment of the clubs' assets. It is in this context that this study aims to ascertain how the intangible asset is accounted for and to verify if there is a relationship with the club's revenue. To this end, four clubs with the highest revenue were listed that had published their financial statements at the beginning of this research. The analysis uses the accounting and financial statements and their respective explanatory notes published in the year 2020. This study presents a descriptive research approaching the theme in a qualitative way through a bibliographic survey, using the technique of direct documentation, from where they were extracted concepts, methodologies, opinions and guidelines. The source of the information is predominantly qualitative and made it possible to substantiate the findings, which revealed that the most important intangible asset in the composition of the heritage of football clubs, are their athletes. As for accounting, these must be recognized by the cats incurred, when there is the professionalization of the basic training athlete, or at the cost of negotiation, when the athlete is acquired. Amortization is carried out based on the contract term with the athlete.