Athletes—the invisible resources of sports organizations

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dc.contributor.authorGősi, Zsuzsa
dc.contributor.authorGéczi, Gábor
dc.date.accessioned2021-06-28T11:15:37Z
dc.date.available2021-06-28T11:15:37Z
dc.date.issued2015-09-01
dc.description.abstractSports organizations must prepare an annual report on their operation and assets, pursuant to the current Act on Accounting. However, when preparing this report, one must face the difficulty of defining the value intellectual assets and human resources represent, and the impossibility of its inclusion in financial statements. Therefore there is a significant difference between the value shown in accounting and the fair value of sports organizations.en
dc.formatapplication/pdf
dc.identifier.citationApplied Studies in Agribusiness and Commerce, Vol. 9 No. 1-2 (2015) , 105-110
dc.identifier.doihttps://doi.org/10.19041/APSTRACT/2015/1-2/19
dc.identifier.eissn1789-7874
dc.identifier.issn1789-221X
dc.identifier.issue1-2
dc.identifier.jatitleAPSTRACT
dc.identifier.jtitleApplied Studies in Agribusiness and Commerce
dc.identifier.urihttps://hdl.handle.net/2437/317734en
dc.identifier.volume9
dc.languageen
dc.relationhttps://ojs.lib.unideb.hu/apstract/article/view/6521
dc.rights.accessOpen Access
dc.rights.ownerUniversity of Debrecen, Faculty of Economics and Business, Hungary
dc.subjectsport organizationen
dc.subjectintangible assetsen
dc.subjectstaff costsen
dc.subjectrights of property valueen
dc.titleAthletes—the invisible resources of sports organizationsen
dc.typefolyóiratcikkhu
dc.typearticleen
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