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

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