Ativo intangível das entidades desportivas : um estudo sobre o custo dos atletas em formação dos clubes do Campeonato Brasileiro Série A 2021

Abstract

This research aims to investigate whether the champion clubs of the first division of the Brazilian championship, holders of the training club certificate, are correctly accounting for the athletes in training account within the intangible assets group. The research has a descriptive aspect, classified as documentary and bibliographic, approaching the problem in a qualitative way with the purpose of analyzing, describing and comparing the way that the clubs carry out the accounting records and if they are in accordance with the General Technical Interpretation 2003 (R1), a norm that governs the sports entities in the country requires. The entities surveyed were the 11 champions of the Brazilian championship who have the training club certificate, and the financial statements of the 4 biggest champions among them were collected for analysis. The research shows that, in general, clubs adhere to what the norm of sports entities demands, however they fall short in a significant item of it, which refers to expenses with athletes in training, where at the end of the research the author recommends a model of plan of accounts so that clubs can account for athletes in training as required by the regulations.