Reconocimiento contable de los derechos deportivos de los jugadores profesionales de fútbol en los clubes peruanos según las normas internacionales de información financiera (NIIF)
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2022-04-18
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Pontificia Universidad Católica del Perú
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El presente plan de tesis tiene como finalidad exponer el proceso para
su elaboración y la estructura de la investigación realizada para así lograr
los objetivos propuestos. El objetivo principal de la presente investigación
se centra en analizar si los derechos deportivos de los jugadores
profesionales de fútbol formados y adquiridos en los clubes peruanos son
reconocidos en los estados financieros de acuerdo a las NIIF. La
justificación del estudio expone que la presente investigación contribuirá a
mejorar la calidad de la información presentada por los clubes de fútbol de
la liga profesional de fútbol peruana, de modo que estos representen de
manera fiel y razonable los valores económicos que posee su institución.
Además, se propuso demostrar que estos los derechos deportivos antes
mencionados, en realidad, no están contabilizados en los estados
financieros de los clubes de fútbol profesional de la liga peruana. Con
respecto a la metodología, la presente investigación presenta un enfoque
cualitativo, pues se ha recolectado información referente al uso de la
cuenta activos intangibles para el reconocimiento de los derechos
deportivos. Para concluir se analizarán los estados financieros de los
clubes Alianza Lima y Universitario de Deportes; y las tesis, artículos de
revistas y literatura relacionada a los activos intangibles, derechos
deportivos de los jugadores y amortización de estos
The purpose of this thesis’s plan is to present the process of its preparation and the structure of the research carried out in order to achieve the proposed objectives. The main objective of this research focuses on analyzing whether the sports rights of professional soccer players trained and acquired in Peruvian clubs are recognized in the financial statements in accordance with IFRS. The justification for the study states that the present research contributes to improving the quality of the information presented by the soccer clubs of the Peruvian professional soccer league, so that they faithfully and reasonably represent the economic values of their institution. In addition, it was proposed to demonstrate that these aforementioned sports rights are not actually accounted in the financial statements of the professional soccer clubs of the Peruvian league. Regarding the methodology, this research presents a qualitative approach, since information has been collected regarding the use of the intangible assets account for the recognition of sports rights. To conclude, the financial statements of the Alianza Lima and Universitario de Deportes clubs; and the theses, magazine articles and literature related to intangible assets, sports rights of the players and their amortization will be analyzed.
The purpose of this thesis’s plan is to present the process of its preparation and the structure of the research carried out in order to achieve the proposed objectives. The main objective of this research focuses on analyzing whether the sports rights of professional soccer players trained and acquired in Peruvian clubs are recognized in the financial statements in accordance with IFRS. The justification for the study states that the present research contributes to improving the quality of the information presented by the soccer clubs of the Peruvian professional soccer league, so that they faithfully and reasonably represent the economic values of their institution. In addition, it was proposed to demonstrate that these aforementioned sports rights are not actually accounted in the financial statements of the professional soccer clubs of the Peruvian league. Regarding the methodology, this research presents a qualitative approach, since information has been collected regarding the use of the intangible assets account for the recognition of sports rights. To conclude, the financial statements of the Alianza Lima and Universitario de Deportes clubs; and the theses, magazine articles and literature related to intangible assets, sports rights of the players and their amortization will be analyzed.
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Estados financieros--Normas, Fútbol--Aspectos económicos, Deportes--Aspectos económicos
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item.page.review
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