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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ??????? ? ?????? ??????????? ?????????? ?????? ?????????? ?? ????? ????
Accounting income and expenses of professional football club in accordance with UEFA requirements
 
Creator ????????, ?.?.
???????, ?.?.
Batischeva, N.?.
Lukashuk, G.P
 
Subject ??????
???????
?????????????? ?????
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income
expenses
accounting
professional football club
UEFA
 
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.
 
Date 2016-04-07T07:45:55Z
2016-04-07T07:45:55Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2612
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
 
Publisher ????