Aspectos contábeis nos clubes de futebol

• Ano de defesa: 2010
• Autor(a) principal: Carone, João Ulisses Riccio
• Orientador(a): Marion, José Carlos
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Ciências Cont. Atuariais
• País: BR
• Palavras-chave em Português: Contabilidade; Clubes de futebol
• Palavras-chave em Inglês: Accounting; Soccer clubs
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/1768

Accounting aims to produce useful information for making economic decisions, and the financial statements represent the channel of communication between the entities and all users. Accordingly, in Brazil, with the introduction of laws that led to the mandatory publication of financial statements for soccer clubs was obvious the lack of standardization of accounting practice. In 2004 the CFC through Resolution 1005/04, establish rules to guide the accounting profession in understanding the nature of the events relating to the activities of football clubs and the reliance on the theory accounting for the proper accounting procedure related the costs of training of athletes, to pay, the temporary or permanent transfers of athletes, the revenue from ticket sales, the shares of television and sponsorship, given that information through better football clubs may demonstrate greater reliability and the ability to capture resources. Thus, in order to analyze the level of disclosure of accounting information for soccer clubs of Brazil, were collected from the financial statements of 11 member clubs of the "Clube dos Treze"