Gősi, ZsuzsaGéczi, Gábor2021-06-282021-06-282015-09-01Applied Studies in Agribusiness and Commerce, Vol. 9 No. 1-2 (2015) , 105-1101789-221Xhttps://hdl.handle.net/2437/317734Sports 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.application/pdfsport organizationintangible assetsstaff costsrights of property valuefolyóiratcikkOpen AccessUniversity of Debrecen, Faculty of Economics and Business, Hungaryhttps://doi.org/10.19041/APSTRACT/2015/1-2/19Applied Studies in Agribusiness and Commerce1-29APSTRACT1789-7874