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Periodische Finanzberichterstattung deutscher Fußball-Bundesligisten: Rechnungslegungspflichten und Bilanzierung von Spielerwerten

Periodische Finanzberichterstattung deutscher Fußball-Bundesligisten: Rechnungslegungspflichten und Bilanzierung von Spielerwerten

          
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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Universität Ulm (Institut für Rechnungswesen und Wirtschaftsprüfung), Sprache: Deutsch, Abstract: Die Klubs der Bundesliga erzielten in der Saison 2004/2005 einen Rekordumsatz in Höhe von durchschnittlich rund EUR 71,4 Mio., was einer Steigerung im Vergleich zur vorangegangenen Saison um ca. 18 % entspricht. Die Bilanzsumme betrug in derselben Saison im Durchschnitt EUR 56,4 Mio. Es handelt sich also bei den Klubs der Bundesliga aufgrund des Umsatzes und der Bilanzsumme im Mittel um große Unternehmen, legt man den Maßstab des § 267 HGB zugrunde. Der für den Lizenzfußball üblicherweise größte Aufwandsposten - die Spielergehälter - beträgt pro Bundesligist rund EUR 27,5 Mio. Der Umfang des Personalaufwands ist im Vergleich zu anderen Branchen ungewöhnlich hoch und birgt enorme Risiken, da meist ein großer Teil der Gehälter fix, also unabhängig vom Saisonverlauf und -ausgang und somit unbeeinflusst von den Einnahmen des Klubs vereinbart wird. Zusätzlich werden im Berufsfußball hohe Ablösesummen für die Abwerbung von Spielern bezahlt, die bei einem anderen Klub einen noch zu erfüllenden Arbeitsvertrag haben. Die Frage der Aktivierbarkeit solcher Zahlungen löste in der Vergangenheit große Diskussionen aus und war auch Gegenstand der Rechtsprechung. Eine weitere Besonderheit des Wirtschaftszweigs Fußball-Bundesliga ist die Tatsache, dass einige der Klubs in der Rechtsform des Vereins auftreten. Die Risiken, die mit dieser Rechtsform verbunden sind, sind die nur in geringem Maße vorhandenen gesetzlichen Regelungen und die daraus resultierenden Unsicherheiten bzgl. der Rechnungslegungspflichten. Um den Risiken und den Besonderheiten des Fußballgeschäfts zu begegnen, führt die DFL Deutsche Fußball Liga GmbH ein verbandsinternes Lizenzierungsverfahren für die Vereine und Kapitalgesellschaften der Bundesliga und 2. Bundesliga durch, bei dem die Bewerber unter anderem ihre
About the Author: Sebastian Wagner, Master of Aviation Management, was born and raised in Germany. He studied at universities in Munich, Berlin and Austin/Texas where he successfully completed his degrees in Economics, Business Administration and Aviation Management. His specialist area of experience and knowledge is airport and airline management as well as human resources. He is also an experienced military air traffic controller, leader and lecturer. Until today Sebastian Wagner has published various aviation and marketing related publications.


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Product Details
  • ISBN-13: 9783640250899
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 154 gr
  • ISBN-10: 3640250893
  • Publisher Date: 27 Jan 2009
  • Height: 210 mm
  • No of Pages: 112
  • Series Title: German
  • Sub Title: Rechnungslegungspflichten und Bilanzierung von Spielerwerten
  • Width: 148 mm


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Periodische Finanzberichterstattung deutscher Fußball-Bundesligisten: Rechnungslegungspflichten und Bilanzierung von Spielerwerten
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Periodische Finanzberichterstattung deutscher Fußball-Bundesligisten: Rechnungslegungspflichten und Bilanzierung von Spielerwerten
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