Contribuição a mensuração e evidenciação nos relatórios contábeis do valor dos contratos com atletas de futebol para as sociedades desportivas : um estudo de caso no Sport Club Corinthians Paulista

Abstract

This thesis identifies, exposes and analyzes some aspects concerning the Sport Societies Accounting, markedly regarding the recognition and disclosure of the value that comes from the right of using the athletes in the Accountings Demonstrations of the soccer clubs after the changes promoted by the Law 9615 of March 24th, 1998 - known as Pelé Law. The work was carried out as an exploratory study, through bibliographical revision on the subject, documentary research in primary sources and interviews with the person responsible for making the Sport Club Corinthians Paulista´s Accountings Demonstrations. The result shows a critical analysis of the quality of the information from the clubs´ Accounting Demonstrations in the current period, and suggests a model of quantification and disclosure of the economic value that comes from the Intangible Asset of the previously mentioned right of using the athletes as part of the club, as a way to supply the managers with information on the viability of purchasing an athlete or keeping him in the club staff.