Accounting statements of the football clubs of the 2012 championship of Santa Catarina: verifying the adequacy to current legislation
Autor(a) principal: | |
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Data de Publicação: | 2014 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Brasileira de Contabilidade e Gestão |
Texto Completo: | https://www.revistas.udesc.br/index.php/reavi/article/view/4991 |
Resumo: | After the promulgation of Law 9.615 / 1998, known as Pelé Law, the sports bodies have been regulated by market laws with the same duties as other private companies. In 2004, through resolution 1.005, the Federal Accounting Council(CFC) approved the NBC T 10:13 in order to establish specific criteria and assessment procedures concerning evaluation and accounting records and also concerning the structure of financial statements of professional football entities and other professional sports practices. This study aimed to verify whether the financial statements of the clubs of Santa Catarina Football Championship 2012 were presented in accordance with current accounting legislation. To this end, this research had an exploratory-documentary character, therefore the research elements were observed, analyzed and compared. To achieve the result, this study used the statements published by the clubs and the analysis model adapted from Souza (2013), with 12 items covered in the norm NBC 10:13 T , being held in six clubs that presented their statements concerning the year of 2012, which are: Avai, Criciúma, Hermann Aichinger, Figueirense, Joinville and Metropolitano. It was concluded that, while there are clubs close to conformity to the norm requirements, there are others that are behind this compliance, requiring more attention and responsibility of sports managers, especially for professionals responsible for accounting. It was also concluded that Santa Catarina clubs are within the national average in relation to the comparison made with the study of Souza (2013). |
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Accounting statements of the football clubs of the 2012 championship of Santa Catarina: verifying the adequacy to current legislationEstados contables de los clubes de fútbol del Campeonato Catarinense del 2012: verificación de la adecuación a la legislación vigenteDemonstrações contábeis dos clubes de futebol do Campeonato Catarinense de 2012: verificação da adequação à legislação vigentefuteboldemonstração contábildemonstrações contábeisnormatizaçãofootballfinancial statementsnormatizationaccounting statementsfútbolestado financierodemostraciones contablesestandarizaciónAfter the promulgation of Law 9.615 / 1998, known as Pelé Law, the sports bodies have been regulated by market laws with the same duties as other private companies. In 2004, through resolution 1.005, the Federal Accounting Council(CFC) approved the NBC T 10:13 in order to establish specific criteria and assessment procedures concerning evaluation and accounting records and also concerning the structure of financial statements of professional football entities and other professional sports practices. This study aimed to verify whether the financial statements of the clubs of Santa Catarina Football Championship 2012 were presented in accordance with current accounting legislation. To this end, this research had an exploratory-documentary character, therefore the research elements were observed, analyzed and compared. To achieve the result, this study used the statements published by the clubs and the analysis model adapted from Souza (2013), with 12 items covered in the norm NBC 10:13 T , being held in six clubs that presented their statements concerning the year of 2012, which are: Avai, Criciúma, Hermann Aichinger, Figueirense, Joinville and Metropolitano. It was concluded that, while there are clubs close to conformity to the norm requirements, there are others that are behind this compliance, requiring more attention and responsibility of sports managers, especially for professionals responsible for accounting. It was also concluded that Santa Catarina clubs are within the national average in relation to the comparison made with the study of Souza (2013).Este estudio tuvo como objetivo verificar si los Estados Contables de los clubes participantes del Campeonato Catarinense del 2012 estaban de acuerdo con la legislación contable vigente. Para ello, esta investigación tuvo un carácter descriptivo y un enfoque cualitativo, ya que observó, analizó y comparó los elementos de la investigación. Para alcanzar el resultado, este estudio se basó en los estados financieros publicados por los clubes y en el modelo de análisis adaptado de Souza (2013), con 12 ítems abordados en la norma NBC T 10.13, y se llevó a cabo en seis clubes que presentaron sus estados contables relativos al 2012, a saber: Avaí, Criciúma, Hermann Aichinger, Figueirense, Joinville y Metropolitano. Se concluyó que, si bien existen clubes cercanos al cumplimiento de los requisitos de la norma, existen otros que se encuentran muy por debajo del cumplimiento, por lo que requieren mayor atención y responsabilidad por parte de los directivos deportivos de estos clubes. También se concluye que los clubes de Santa Catarina son consistentes con el promedio nacional con relación a la comparación realizada con el estudio de Souza (2013).As entidades desportivas, após a promulgação da Lei 9.615/1998, conhecida como Lei Pelé, passaram a ser reguladas pelas leis de mercado com as mesmas obrigações das demais empresas privadas. Em 2004, por meio da resolução 1.005, o Conselho Federal de Contabilidade (CFC) aprovou a NBC T 10.13 para estabelecer critérios e procedimentos específicos de avaliação e de registros contábeis e também para a estruturação das demonstrações contábeis das entidades de futebol profissional e demais práticas desportivas profissionais. Este estudo teve por objetivo verificar se as Demonstrações Contábeis dos clubes integrantes do Campeonato Catarinense de 2012 apresentavam-se de acordo com a legislação contábil vigente. Para isso, esta pesquisa teve caráter exploratório-documental, pois observou, analisou e comparou os elementos da pesquisa. Para alcançar o resultado esse estudo utilizou as demonstrações publicadas pelos clubes e o modelo de análise adaptado de Souza (2013), com 12 itens abordados na norma NBC T 10.13, sendo realizado em seis clubes que apresentaram suas demonstrações relativas ao ano de 2012, que são: Avaí, Criciúma, Hermann Aichinger, Figueirense, Joinville e Metropolitano. Concluiu-se que, enquanto há clubes próximos do atendimento às exigências da norma, há outros que estão distantes de cumpri-la, sendo necessário mais atenção e responsabilidade dos gestores esportivos desses clubes, principalmente dos profissionais responsáveis pela contabilidade. Conclui-se também que os clubes catarinenses estão dentro da média nacional em relação à comparação realizada com o estudo de Souza (2013).Universidade do Estado de Santa Catarina — UDESC2014-12-23info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/499110.5965/2316419003042014012Revista Brasileira de Contabilidade e Gestão; Vol. 3 No. 6 (2014); 12-24Revista Brasileira de Contabilidade e Gestão; Vol. 3 Núm. 6 (2014); 12-24Revista Brasileira de Contabilidade e Gestão; v. 3 n. 6 (2014); 12-242764-747110.5965/2764747103062014reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/4991/4197Copyright (c) 2015 Irineu Afonso Frey, Robson Zaiahttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessFrey, Irineu AfonsoZaia, Robson2023-09-18T14:05:10Zoai::article/4991Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2023-09-18T14:05:10Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false |
dc.title.none.fl_str_mv |
Accounting statements of the football clubs of the 2012 championship of Santa Catarina: verifying the adequacy to current legislation Estados contables de los clubes de fútbol del Campeonato Catarinense del 2012: verificación de la adecuación a la legislación vigente Demonstrações contábeis dos clubes de futebol do Campeonato Catarinense de 2012: verificação da adequação à legislação vigente |
title |
Accounting statements of the football clubs of the 2012 championship of Santa Catarina: verifying the adequacy to current legislation |
spellingShingle |
Accounting statements of the football clubs of the 2012 championship of Santa Catarina: verifying the adequacy to current legislation Frey, Irineu Afonso futebol demonstração contábil demonstrações contábeis normatização football financial statements normatization accounting statements fútbol estado financiero demostraciones contables estandarización |
title_short |
Accounting statements of the football clubs of the 2012 championship of Santa Catarina: verifying the adequacy to current legislation |
title_full |
Accounting statements of the football clubs of the 2012 championship of Santa Catarina: verifying the adequacy to current legislation |
title_fullStr |
Accounting statements of the football clubs of the 2012 championship of Santa Catarina: verifying the adequacy to current legislation |
title_full_unstemmed |
Accounting statements of the football clubs of the 2012 championship of Santa Catarina: verifying the adequacy to current legislation |
title_sort |
Accounting statements of the football clubs of the 2012 championship of Santa Catarina: verifying the adequacy to current legislation |
author |
Frey, Irineu Afonso |
author_facet |
Frey, Irineu Afonso Zaia, Robson |
author_role |
author |
author2 |
Zaia, Robson |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Frey, Irineu Afonso Zaia, Robson |
dc.subject.por.fl_str_mv |
futebol demonstração contábil demonstrações contábeis normatização football financial statements normatization accounting statements fútbol estado financiero demostraciones contables estandarización |
topic |
futebol demonstração contábil demonstrações contábeis normatização football financial statements normatization accounting statements fútbol estado financiero demostraciones contables estandarización |
description |
After the promulgation of Law 9.615 / 1998, known as Pelé Law, the sports bodies have been regulated by market laws with the same duties as other private companies. In 2004, through resolution 1.005, the Federal Accounting Council(CFC) approved the NBC T 10:13 in order to establish specific criteria and assessment procedures concerning evaluation and accounting records and also concerning the structure of financial statements of professional football entities and other professional sports practices. This study aimed to verify whether the financial statements of the clubs of Santa Catarina Football Championship 2012 were presented in accordance with current accounting legislation. To this end, this research had an exploratory-documentary character, therefore the research elements were observed, analyzed and compared. To achieve the result, this study used the statements published by the clubs and the analysis model adapted from Souza (2013), with 12 items covered in the norm NBC 10:13 T , being held in six clubs that presented their statements concerning the year of 2012, which are: Avai, Criciúma, Hermann Aichinger, Figueirense, Joinville and Metropolitano. It was concluded that, while there are clubs close to conformity to the norm requirements, there are others that are behind this compliance, requiring more attention and responsibility of sports managers, especially for professionals responsible for accounting. It was also concluded that Santa Catarina clubs are within the national average in relation to the comparison made with the study of Souza (2013). |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-12-23 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.udesc.br/index.php/reavi/article/view/4991 10.5965/2316419003042014012 |
url |
https://www.revistas.udesc.br/index.php/reavi/article/view/4991 |
identifier_str_mv |
10.5965/2316419003042014012 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.revistas.udesc.br/index.php/reavi/article/view/4991/4197 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2015 Irineu Afonso Frey, Robson Zaia https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2015 Irineu Afonso Frey, Robson Zaia https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade do Estado de Santa Catarina — UDESC |
publisher.none.fl_str_mv |
Universidade do Estado de Santa Catarina — UDESC |
dc.source.none.fl_str_mv |
Revista Brasileira de Contabilidade e Gestão; Vol. 3 No. 6 (2014); 12-24 Revista Brasileira de Contabilidade e Gestão; Vol. 3 Núm. 6 (2014); 12-24 Revista Brasileira de Contabilidade e Gestão; v. 3 n. 6 (2014); 12-24 2764-7471 10.5965/2764747103062014 reponame:Revista Brasileira de Contabilidade e Gestão instname:Universidade do Estado de Santa Catarina (UDESC) instacron:UDESC |
instname_str |
Universidade do Estado de Santa Catarina (UDESC) |
instacron_str |
UDESC |
institution |
UDESC |
reponame_str |
Revista Brasileira de Contabilidade e Gestão |
collection |
Revista Brasileira de Contabilidade e Gestão |
repository.name.fl_str_mv |
Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC) |
repository.mail.fl_str_mv |
rbceg.ceavi@udesc.br || paulo.barth@udesc.br |
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1797048020411351040 |