Capitalization of Professional Players’ Contracts and Income Statement: The Case of Egyptian Clubs

Abstract

The main objective of the research is the reflection of the determinants of capitalization of professional players contracts on the income statement in sports clubs. The research methodology depends on the use of the content analysis method, in which the researcher relied on analyzing the actual data contained in the financial statements and the supplementary clarifications for the Ismaili Club during the period (from 2011 to 2020), as well as Analysis of the book value of the cost of contracts for professional players registered in the records and accounting books and the book value of the value of dispensing players for the number (206) players who are the sample members during the period from 2016 to 2020. Professionals and the information content of the income statement the study also found a positive and significant relationship between the accounting measurement methods for professional players contracts and the information content of the income statement. Issuance of an Egyptian regulatory standard to determine the mechanism of disclosure Show, display and measure contracts for professional players.