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Bilanzierung von Spielern und Ablösesummen

Bilanzierung von Spielern und Ablösesummen

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich Jura - Steuerrecht, Note: keine, Eberhard-Karls-Universität Tübingen, Sprache: Deutsch, Abstract: Fußball und Finanzen - ein Thema, dass im bezahlten Fußball immer wieder für Furore sorgt. In den letzten Jahren ist das Thema wieder verstärkt in den Fokus der Öffentlichkeit gerückt. Grund hierfür ist zum einen die angespannte Finanzlage im Profifußball. Die kumulierte Gesamtverschuldung in der ersten und zweiten Fußball-Bundesliga wird mit 670 Millionen EURO beziffert. Die wirtschaftlichen Rahmenbedingungen haben sich in den letzten Jahren ebenfalls drastisch gewandelt, mit der Folge, dass weiterer Kapitalbedarf der Vereine besteht. Zu erwähnen sind an dieser Stelle die steigenden Gehälter der Spieler nach dem "Bosman"-Urteil des EuGH. Aufgrund dieser Entwicklungen wird die Finanzierung der Vereine immer schwieriger, zumal die klassische Finanzierung der Vereine durch Bankdarlehen zukünftig weiter problematisch bleiben wird. Die Banken müssen bei der Kreditvergabe die Vorgaben beachten, die die Kreditinstitute ihrerseits wegen "Basel II" beachten müssen. Erschwerend kommt hier die seit Herbst 2008 um sich greifende Finanzkrise hinzu. Die Profivereine der Bundesligen sind daher gezwungen, neue Finanzierungsquellen zu erschließen. Durch die Möglichkeit der Gründung von Kapitalgesellschaften besteht nun für Vereine die Vereine die Möglichkeit, zusätzliches Eigenkapital am organisierten Kapitalmarkt zu beschaffen. Die spektakulärsten Beispiele, über die in den Medien ausführlich berichtet worden ist, sind der Börsengang von Borussia Dortmund und die Ausgabe einer Anleihe durch Schalke 04. Dadurch wird auch der Kreis der bisher typischen Bilanzadressaten DFB/DFL, Fiskus und Banken um potentielle Investoren erweitert, die sich an der Fußball-Kapitalgesellschaft beteiligen wollen. Darüber hinaus sind bei bzw. nach einem Börsengang die spezifischen Publizitätspflichten des jeweiligen Börsensegments zu beachten. In der Regel w


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Product Details
  • ISBN-13: 9783640316601
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3640316606
  • Publisher Date: 28 Apr 2009
  • Height: 210 mm
  • No of Pages: 60
  • Series Title: German
  • Weight: 91 gr


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