Research Report on Football Players

This research report examines the recognition and measurement of football players as intangible assets under IAS 38. It presents a literature review, methodology, critical analysis, and conclusions with recommendations for future research. The study concludes that while players are not intangible assets, transfer player registrations can be recognized as such if they meet IAS 38 criteria. It suggests further research on refining the control concept and recognition conditions for player registrations. The report's limitations include not analyzing contracts of players or locally developed players' accounting treatment.