In fact

The introduction of Financial Reporting Standard (FRS) 10, Goodwill and intangible assets in December 1997 (applicable for accounting periods ending on or after 23 December 1998) means that some consistency has now been brought into this area. Under FRS 10, when a club signs a player through the transfer market, it is required to include the cost of acquiring the player?s registration as an intangible fixed asset on its balance-sheet. In subsequent financial years this cost is then amortised (or written off as an expense) through the profit-and-loss account over the length of his contract.

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Posted By: The King of Prussia on December 1st 2006 at 21:55:30


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