ANALYSIS OF VALUATION OF PLAYERS’ REGISTRATION RIGHTS IN FOOTBALL INDUSRTY

Abstract

Football industry is the one of business sectors that apply human resources accounting optimally. Football club performance also influence from the football player. A good football team that consist of proper player may possible to win, even be a champion. The company may enhance their profit from sponsor, ticketing, investor, or even television broadcasting rights. Thus, football athlete should recognize as an asset. However, to make sure the value and the recognition football player itself still debatable. This, the purpose of this study is for analyzing the human resource accounting implication in Juventus FC, and Bali United FC. Researcher determine transfer price of the athlete using Binomial Tree Method to present a fair and true value of human resource. Juventus FC was recognizing and record their assets as intangible assets on players’ registration rights and Registration/Pendaftaran is Bali United account for their athlete recognition in reference to IAS 38, IFRS 10, dan PSAK 19.