National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Funding of football and accounting related issues, differences between men and women
Toťová, Lenka ; Vašek, Libor (advisor) ; Hora, Michal (referee)
The aim of the bachelor thesis is to give insight into the current situation in football and to highlight the existing differences between men and women. The thesis focuses on financing in football and related financial reporting and accounting. It discusses primarily situation in the Czech republic and mentions, if appropriate, information from international sources to make relevant comparison. The first part of the thesis shows football clubs and their goals. The second chapter provides with details regarding funding sources of football clubs and mentions also relating UEFA regulations. The third main chapter discusses accounting specifics which are typical for football clubs such as a reporting of player contracts, accounting for football stadium, football match, referees etc., both Czech accounting regulation and IFRS are considered in the discussion. If real illustrative examples are provided, football club FK Dukla Praha is always considered and secondary data is used. The bachelor thesis reflects the significant financial differences between both men and women that result beside other things from funding and consequently they have impact on accounting.
Disclosure of player contracts in football under IFRS
Kučera, Martin ; Vašek, Libor (advisor) ; Procházka, David (referee)
The goals of this diploma thesis are to characterize the current stadium of disclosure information about player contracts in football based on the IFRS standards and describe possible policy improvements for accounting standards. Theoretical part focus on an analysis of chosen IFRS standards, especially IAS 38 and UEFA regulations. Practical part of the thesis present a research of player contracts in the hands of particular football clubs with an emphasis on the method of acquisition.

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