Publicación:

Reconocimiento y revelación de los activos intangibles bajo Niif para pymes sección 18 en los derechos de uso y transferencia de los clubes de fútbol en Colombia.

Resumen

In the world of football in which economic interests are increasingly important, it is necessary that the SAD (Sports Public Limited Companies) manage and manage their resources in an efficient way that allows them to compete in the global market. The rights of use and transfer constitute one of the most important assets of the clubs. This research project was carried out for the purpose of diagnosing and analyzing the way in which Colombian football clubs recognize and reveal in their accounts the rights of use and transfer of their players under an international standard. This research was developed in three phases, the first was aimed at knowing the rules governing the sport of Colombian soccer and the importance of intangibles, the second and third phase were developed in order to understand the accounting treatment that is given to the rights of use and transfer taking as references the financial statements of three Colombian clubs, each of the items and accounting policies was analyzed in order to identify if the information presented by the clubs reveal the reality of their economic events and if said information is useful for users; Afterwards, a series of conclusions was reached that allowed us to answer the question posed, one of these is that there are different types of sports rights that arise from the ordinary activity of soccer clubs in Colombia, which are considered very important because they are the generators of most of the present and future income and expenses of these entities and that require a special accounting management, within these rights are federative rights and economic rights, from these arise the transfers of professional players and players in the process of formation, with respect to the former, it is demonstrated that they meet the criteria established in Section 18 IFRS for SMEs. Intangible assets other than goodwill, while for the acquisition of football players' rights of entry they will be recognized as an expense due to that there is no reliable recognition of the costs incurred and neither it is certain that the players will become part of the professional team of the clubs and will be finalized with a series of recommendations.