Játékosjogok nyilvántartása a számvitelben és kapcsolódó menedzsment kérdések

Present day the sport has become a separate business area and gained real ground itself. Constantly increasing the number of those countries that have autonomous and developed sports market. According to some estimates four percent of the EU's GDP makes up the sport. In order to, the sport to be able to develop a large extent, it was necessary for investments in sport and other sources of funds. We also can establish that the economic development of the sport in Hungary is mainly contributed to state subsidy, while in the more developed Western European countries funded by the private sector in this area. My study aims to present the sporting player’s rights for an economic approach, how and at what value is recorded in the financial reporting, as well as the management need to deal with how important questions in this context. To achieve the objectives my modell will be an accounting balance sheet of a fictive football company

Adózási specialitások Magyarországon a sportszervezetek versenyképessége tükrében

The relevance of the sports has increased in the modern society, so nowadays there is an emphasized role of the sports, primarily grassroots – and leisure sports, also in Hungary. These processes caused an increase of the economic weight of sports, that understandably created the claim of economic approach for sports industry. The specifications of the Hungarian taxation system in connection with the above-named sector, and the knowledge of the specific tax liabilities contribute greatly to successfull operation of sports organizations, and assist the work with increasing effectiveness. These knowledge are contribute the foundation of economic and financial stability, so it is extremely important because it can influence not only the return a company earns, but whether or not a firm survives in a recession or depression. That’s why we are seeking in this study to illuminate the specificity of single taxes, in this way demonstrating the pursuit of the increasing competitiveness for the Hungarian sports organizations

Information content of a sports undertaking's statements serving different purposes - particularly with reference to the player rights

In the 21st century, sport is not just a fun, social cohesive force but also a business; it has become an independent industry by now and several countries possess developed sport markets. According to estimates, sport accounts for 4% of the EU’s GDP. The actuality of our research is given by the fact that the economic aspect of sports develops continuously which is also due to that more and more amounts already stream into sports in our days. In Hungary, sport is mainly state aided and has mostly financing problems while the sport businesses existing in the more developed Western Europe are principally sponsored by the private sector. The government considers sport as a strategic branch (HERCZEG et al, 2015) and manages as such because they see the international breakthrough potencies in sport as well. Sport companies must also adapt the business-based thinking, which requires the strategic planning and operation (BECSKY, 2011). The research covers the subject of economic approach of the players’ rights. The task of accounting is to give a true and fair image about the property, income and financial situation of an undertaking. Information provided by accounting is essential for both the management decisionmaking and the market operators. In Hungary, the sports undertakings, as each managing entity, have to prepare their statements according to the Act C of 2000 on Accounting (AoA.) (NAGY – BÁCSNÉ BÁBA, 2014). The purpose of this research is to examine how a domestic sports undertaking demonstrates the value of available players in the books and how the incomes and expenditures incurred with the players are accounted for, based on the regulations of the Hungarian, international associations and the Union of European Football Associations (hereinafter: UEFA). In order that the leaders of the businesses can make quick and appropriate economic decisions, it is essential in this intensively changing world that an enterprise should have a well-functioning accounting system based on up-to-date information. International Financial Reporting Standards (hereinafter: IFRS) are intended to provide the comparability across borders. Firstly, we deal with the accounting reporting system, both the Hungarian, international financial reporting standards and, relating to UEFA, the investigation of the intangible assets to a great extent during analysing the balance sheets. Then, we examine the income statements from the viewpoint player transfers. To what extent the rules of a statement laid down by UEFA differ from the ones of a statement prepared according to AoA? What is the difference in domestic and international relations? In this study, we search after the answers for questions mentioned before

Kísérlet a lemorzsolódás mértékének és okainak megragadására a Debreceni Egyetem Gazdaságtudományi Kar példáján

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Adózási specialitások Magyarországon a sportszervezetek versenyképessége tükrében

The relevance of the sports has increased in the modern society, so nowadays there is an emphasized role of the sports, primarily grassroots – and leisure sports, also in Hungary. These processes caused an increase of the economic weight of sports, that understandably created the claim of economic approach for sports industry. The specifications of the Hungarian taxation system in connection with the above-named sector, and the knowledge of the specific tax liabilities contribute greatly to successfull operation of sports organizations, and assist the work with increasing effectiveness. These knowledge are contribute the foundation of economic and financial stability, so it is extremely important because it can influence not only the return a company earns, but whether or not a firm survives in a recession or depression. That’s why we are seeking in this study to illuminate the specificity of single taxes, in this way demonstrating the pursuit of the increasing competitiveness for the Hungarian sports organizations