Portal de Periódicos da CAPES

UMA ANÁLISE DA EVIDENCIAÇÃO DOS DIREITOS FEDERATIVOS NAS DEMONSTRAÇÕES CONTÁBEIS DOS CLUBES DE FUTEBOL BRASILEIROS

2012; Conselho Federal de Contabilidade (CFC); Volume: 6; Issue: 3 Linguagem: Inglês

10.17524/repec.v6i3.235

1981-8610

Amaury José Rezende, Ricardo dos Santos Custódio,

Physical Education and Sports Studies

The purpose of this survey is to check whether the publishing of financial statements by the Brazilian football clubs adopt uniform accounting criteria for similar events that involve federative rights after publication of NBC 10.13. This survey has as contribution the development of a discussion on the comparability and the level of transparency in the dissemination of accounting information carried out by clubs, as well as how these actions can assist the decision making of possible investors and other stakeholders, such as fans, government, and other agents of society. Data analysis was undertaken by means of analysis of the accounting reporting documentation, published in the periods of 2006 and 2007, encompassing eleven clubs in the Brazilian Premier League 2007. The main results showed that there is adoption of very different accounting criteria among clubs. For example: expenditures with contracting, renewal of contracts of athletes who are recorded as fixed assets or accounted as expenditures during the period. It is highlighted that there are clubs that have not been complying to what is set forth in provisions of the NBC 10.13, therefore, they do no provide to their users with information recommended by the standard. It stands out, among implications, that there is a significant decrease in the comparability and transparency level between accounting reporting published by the Brazilian clubs.