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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ??????? ? ?????? ??????????? ?????????? ?????? ?????????? ?? ????? ????
Accounting income and expenses of professional football club in accordance with UEFA requirements |
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| Creator |
????????, ?.?.
???????, ?.?. Batischeva, N.?. Lukashuk, G.P |
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| Subject |
??????
??????? ?????????????? ????? ??????????? ?????????? ???? ???? income expenses accounting professional football club UEFA |
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| Description |
????????? ??????????? ??????????? ?? ???????? ??????????????? ?????? ?????????? ???????????? ??????????? ?????, ??????? ????????????? ??????????????? ?????? ??????????? ?? ??????????? (??????????????? ???????) ?? ?????????? ????????-???????????? ???????????? ?????????? ?????????????? (?????????? ???????????), ?? ???????? ???????????? ????????????? ??? ???????? ???? ?? ???????????? ?????????????? ??????????????. ?????????? ??????? ?????????? ?????????? ???????????? ??????????? ?????, ??? ? ????????????? ?????????? ?? ????? ????. ???? ????? ????????, ??????? ???????, ?? ??????? ? ??? ?????????? ? ???????????? ?????? ??????. ???? ????, ????? ?????????, ?? ?????????? ????????? ?????????? ???????????? ??????????? ?????, ???? ????????? ???? ?????????? ??? ????? ????????? ??????????????, ? ????? ?? ??????, ??? ?????????????? ? ?????? ?????????????? ???????, ????????? ??????????? ?????????? ? ??????? ??????????????? ?????? ?????????? ??? ?????????? ?????? ?? ??????? ??????????? ?????????? ??????.
The article deals with the features of organization and methods of accounting of a professional football club, with the directions of improvement of accounting calculations shuttle (purchase ? sale of players) and the formation of accounting and analytical support calculation of breakeven (financial results) contribute to the establishmentof consistency between the requirements of UEFA and the national accounting legislation. The article researches facility management of a professional football club which is crucial according to UEFA requirements. For other objects, including assets, some of them are considered in the characteristics of cost accounting. Also it?s worth noting that the special objects of a professional football club that distinguishes its work from other undertakings is the right for a player, this right is displayed in intangible assets. The authordetermines the peculiarities of formation in the accounting system and relevant income and expenses of professional football clubs. |
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| Date |
2016-04-07T07:45:55Z
2016-04-07T07:45:55Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2612
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
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| Publisher |
????
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