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Accounting for youth football players according to IFRS

Accounting for youth football players according...

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Hey guys,

my name is Michael and I am a Business student from Germany. I am currently writing my thesis about the of football players according to german accounting practises.

Everything is going smoothly so far. However, I can't find any article or source that deals with the capitalization of all costs regarding youth players development. Therefore, I wanted to gain an understanding of how such costs are capitalized according to IFRS standards.

Does anybody of you has a good source for me, or a hint? I am specifically looking for a way of seperating Research form Develeopment Costs in youth football (or any other form of sports), i.e. training.

Any help is much appreciated!

Best Regards

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Tony Margaritelli, ICPA Chairman
By Tony Margaritelli
20th Nov 2010 10:17

Soccer Accounting

Try this link for size.


It may not be exactly what you want and it is a bit old but should give you

food for thought.


Tony Margaritelli - Chair ICPA

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