Accounting Disclosure of the Capitalization of Professional Players’ Contracts in The Sports Clubs Financial Reporting

Author

Ali Bayomy Ali Ahmed

Abstract

The main objective of the research is the impact of the accounting
disclosure on the capitalization of contracts of professional players in sports
clubs on the lists, and the research methodology depends on the use of the field
survey method through the survey form to prove the validity of the impact of
each of the periodic financial statements, players’ trading cases, future economic
benefits, and accounting vigilance The monetary unit of measurement on the
informational content of the financial statements, and the field study indicated
that there is a positive correlation and a significant effect between the opinions
of the sample and the effect of the imposition of periodicity of the financial
statements, players’ trading cases, future economic benefits resulting from the
activity of professional players, and the principle of accounting conservatism.
And the monetary measurement unit, on the informational content of the
financial reports, and based on the previous results, the researcher recommends
the following research directions, the most important of which is directing
accounting thought to conduct more research on the capitalization of
professional players’ contracts, issuing an Egyptian regulatory standard for
accounting disclosure of professional players contracts.
Key words: capitalization of professional players’ contracts/informational
content of financial reports/players trading cases/accounting
conservatism/monetary unit/future economic benefits

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