Soccer player registrations are accounted for as intangible assets on the balance sheets of clubs. This paper thoroughly explores the definition of intangible assets provided by the International Financial Reporting Standards and the International Financial Reporting Framework and raises doubts...

This paper examines the determinants of the difference between soccer player registration transfer fees and the estimated inherent value of transferred players. The results show that this difference increases for players competing in the same league as that of the acquiring team, players...