Ludwigs, Malte - In: Junior Management Science (JUMS) 7 (2022) 4, pp. 1147-1163
sheet of the clubs. However, proper accounting and valuation of player assets entails some ambiguities and problems in the … context of accounting. The aim of the present work is to illustrate the accounting treatment of a player transfer in … accordance with the provisions of the German Commercial Code. Furthermore, it is considered to what extent the accounting …
