how do they work out the book value of free transfers and academy products?

even more so if no agents' fees are involved?

"In accordance with FRS 10 and Financial Reporting Guidance for Football Clubs, transfer fees, transfer levies payable and agents fees are capitalised as intangible assets. Amortisation is provided at rates calculated to write off the cost of the transfer over the duration of the players' contract"

Posted By: blindasabat, Oct 2, 21:35:16