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Spielervermögen in der Rechnungslegung des Profifußballs

Spielervermögen in der Rechnungslegung des Profifußballs

          
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About the Book

Diplomarbeit aus dem Jahr 2006 im Fachbereich Sport - Sportökonomie, Sportmanagement, Note: 1.3, Fachhochschule Bonn-Rhein-Sieg, Sprache: Deutsch, Abstract: Die vorliegende Arbeit beschäftigt sich vorwiegend mit Fragen, die sich mit der Darstellung der Vermögenssituation der Fußballclubs auseinandersetzen. Im Rahmen der Gegenüberstellung von Vermögenswerten und Schulden ist dabei das so genannte Spielervermögen von erheblicher Bedeutung, da es regelmäßig einen Großteil des Gesamtvermögens der Vereine und Kapitalgesellschaften der Fußball-Bundesliga ausmacht und somit maßgeblich das durch den Jahresabschluss vermittelte Bild der Vermögens-, Finanz- und Ertragslage bestimmt. Hierdurch wird deutlich, dass die Einstufung eines vermeintlich aktivie-rungsfähigen Spielervermögens als immaterielles Wirtschaftsgut für die Vereine eine enorme bilanzpolitische Bedeutung hat. Müssten beispielsweise die Ablö-sesummen als Anschaffungskosten für die Spieler sofort als Aufwand abgesetzt werden, bestünde schnell die Gefahr der bilanziellen Überschuldung, was durch deren Aktivierung vermieden werden soll. Die Bundesliga-Clubs werden demnach in der Mehrzahl daran interessiert sein, ihr Spielervermögen zu bilan-zieren. Wie bereits angesprochen ist die Abwehr der Gefahr der bilanziellen Überschuldung einer der Gründe hierfür. Auch die Stärkung der Eigenkapitalquote und somit eine Vereinfachung der Aufnahme von Fremdkapital ist ein Punkt, der für die Aktivierung des Spielervermögens spricht. Ferner stellt der Posten Spielerwerte für die Bundesligavereine nahezu die einzige Möglichkeit zur Bildung stiller Reserven dar. Fraglich bleibt jedoch zunächst, was sich hinter dem Begriff des Spielervermögens verbirgt, was also tatsächlich in den Bilanzen der Vereine und Kapitalgesellschaften als Aktivierungsgegenstand an-gesetzt werden darf und ob die angestrebte Bilanzierung des wertvollsten "Ver-mögensgegenstands" der Bundesligisten mit den bestehenden Rechtsnormen vereinbar ist. In Frage
About the Author: Christian Jäger ist Realschullehrer an der Otto-Hahn-Realschule plus in Bitburg. Er studierte die Fächer Mathematik und Biologie auf Lehramt für Realschule an der Universität Koblenz. Sein Referendariat absolvierte er am Studienseminar für Lehramt an Realschulen in Trier. Nach seinem Referendariat blieb er als Lehrer für Mathematik, Biologie, NaWi und Informatik weiterhin an der Otto-Hahn-Realschule plus tätig.


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Product Details
  • ISBN-13: 9783869430997
  • Publisher: Examicus Publishing
  • Publisher Imprint: Examicus Publishing
  • Height: 210 mm
  • No of Pages: 114
  • Series Title: German
  • Weight: 159 gr
  • ISBN-10: 3869430990
  • Publisher Date: 29 May 2012
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm


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