Análisis contable de las inversiones en activo no corriente o inmovilizado de los clubes de fútbol profesional en España
ISSN: 1989-256X
Year of publication: 2009
Issue: 9
Pages: 48-55
Type: Article
More publications in: Revista internacional de derecho y gestión del deporte
Abstract
This paper aims to develop a detailed set of long-term active not current investments or assets of sports clubs that make up the first professional football Division in our country analysis. In particular, this work analyzes investments long-term assets or active not current, distinguishing them, chopping them, and classifying them into the following categories: frozen intangible sports, other intangible assets, property, plant and material, fixed assets financial and, finally, expenditure to deferred, with emphasis on all aspects relating to the specific composition of the economic structure in the long term this.