in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for speciffically …

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 …