Presentation of sporting player's rights in Hungarian and International accounting

P esen a ion o spo ing playe ’s igh s in Hunga ian and In e na ional accoun ing Réka Szıke; Tamás Dékán Uni e si y o Deb ecen, Facul y o Economics and Business, Ins i u e o Accoun ing and Finance, Deb ecen, Hunga y szoke [email protected] dekan. amas@dbspo cen um.hu Abs ac : Incipien ly, spo had been a ci il ac i i y hen spo s o ganiza ions, clubs, leagues and socie ies appea ed in g owing numbe s h oughou Eu ope in he 19 h cen u y. I had launched only o pu poses o pas ime and en e ainmen bu i mo ed o social, poli ical and economic le els la e . A e he Second Wo ld Wa , spo s done in o m o ci il and p i a e ac i i y become equal o he public in e es . The igh o do spo s is a cons i u ional igh . In he 21s cen u y, he demand on spo makes g ea s ides and i pulls he de elopmen o he economic ields o spo s as well. Today, spo is al eady conside ed as an independen indus y, se e al coun ies ha e de eloped spo ma ke s. Acco ding o es ima es, spo accoun s o 4% o he EU’s GDP. The ac uali y o esea ch is gi en by he ac ha he economic b anch o spo s de elops con inuously which is due o ha mo e and mo e amoun s al eady s eam in o spo s in ou days. In Hunga y, spo is mainly s a e aided and has mos ly inancing p oblems while he spo businesses exis ing in he mo e de eloped Wes e n Eu ope a e p incipally sponso ed by he p i a e sec o . The go e nmen conside s spo as a s a egic b anch and manages as such because hey see he in e na ional b eak h ough po encies in spo as well. All his can explain he subs an ial con ibu ion o his segmen .The esea ch co e s an economic subjec . The pu pose o his esea ch is o examine he di e ences o he accoun ing sys ems applied by a domes ic and an in e na ional spo business; how hey demons a e he a ailable playe os e in hei books; how hey accoun o he incomes and expendi u es incu ed wi h he playe s. Fo he leade s o he businesses o be able o make quick and app op ia e economic decisions in his in ensi ely changing wo ld, i is essen ial ha an en e p ise should ha e a well- unc ioning accoun ing sys em based on up- o-da e in o ma ion. In e na ional Financial Repo ing S anda ds (IFRS) a e in ended o p o ide he compa abili y ac oss bo de s. In o de o make accoun s o wo o mo e businesses compa able, i is necessa y o his ea ise o ouch on he ield o he in e na ional accoun ing egula ion as well. In ela ion o he in e na ional accoun ing s anda ds, he esea ch conce ns he in es iga ion o he in angible asse s o a g ea ex en because he playe alue is p o ed in his way and by p o i -and-loss s a emen wi h espec o he playe ans e s. Keywo ds: spo ing playe ’s igh s; accoun ing; in angible asse s, In e na ional Financial Repo ing S anda ds JEL classi ica ion: M41 1. Spo ing playe ’s igh s Appea ing o he playe ’s igh s concep i sel can be asc ibed o Spo ing Ac en e ed in o o ce in 1996. Ac ually, he concep o playe ’s igh s i sel is eally necessa y because o wo easons. On he one hand, om he aspec o ha he paymen has o be legal du ing a playe ans e be ween di e en spo businesses. On he o he hand, i is necessa y o egula e he possibili y o allowing he spo spe sons o lea e hei p esen club unde any ci cums ances o i espec i ely o ce ain easons. We can also de e mine ha he ele ance o he playe ’s igh s i sel is subjec i e a di e en spo s, spo o ganiza ions and spo spe sons – he impo ance o he de ini ion eme ges p incipally in case o he spec acle spo s. The Spo ing Ac I o 2004 being cu en ly in o ce in Hunga y s a es ha he playe ’s igh is “a igh o use he physical and men al abili ies ela ing o spo ing ac i i y o a spo spe son in he con ex o spo ing ac i i y” (P inczinge , 2010). The subjec o his esea ch equi es ha we should ouch upon hose legal ansac ions which come o ui ion du ing each playe ans e . These legal ansac ions come in o exis ence by employmen con ac s o agency ag eemen s wi hin ame o which he playe ’s igh s can be sold o len . In ou coun y, he p o essional spo spe sons a e employed in ame o wo king ime in mos cases. Condi ions o he ag eemen s a e ha he con ac ually ixed amoun shall be accoun ed as wage cos s acco ding o he accoun ing ules (Be kes e al., 2012). The lende can claim a coun e - alue in exchange o he lending. Pu chasing he use o he igh is quali ied as a spo ing ce i ica e (i could be empo a y o pe manen ), i can also in ol e a paymen o coun e - alue. The o he impo an ac o s a ed by he Spo ing Ac is when he employmen con ac o agency ag eemen o a spo spe son is expi ed hen he/she can ha e disposal o his/he own playe ’s igh s independen ly. Inso a as he/she sells hese igh s again hen he/she shall be obliged o pay 1% o he coun e - alue o he spo associa ion and 4% o he und o he spo associa ion suppo ing he junio aining (P inczige , 2010). Rega ding he ans e o he spo spe sons, he Eu opean Commission made he i s majo decision in 1995, on he occasion o he Bosman ansac ion. Since ha poin , he Eu opean law ( he T ea y o Rome) has been egula ing he igh s ela ed o he eedom o spo spe sons. In addi ion, i uled o e mina e a o me so-called limi a ion by quo as which egula ed he numbe o he playe s wi h o he ci izenship in case o a club. Ano he impo an goal is o p ese e he in eg i y o he economic compe i ions appea ing in spo s. Nowadays, as in many a eas, bo de s in spo s ha e also aded. Spo spe sons ha e chance o p o e no only in hei home coun ies bu a an in e na ional le el as well. In Hunga y, selling and buying o he playe ’s igh s a e egula ed by he license. The ollowing hings con ibu e o he playe s’ cu en alue: he ma ke ing alue i.e. he public image ob ained du ing he spo s e en s, he associa ed emo ional e ec s, he subjec i e adjudica ion o hei pe o mance. T ans e o he playe ’s alue as a igh ep esen ing asse s is ealized in di ec o indi ec inances (P inczinge , 2010). One o he main income sou ces o he spo s o ganiza ions could be he playe s’ ans e men ioned be o e. Ex en o he income depends on in e nal and ex e nal condi ions. The playe choosing sys em and he posi ion o he club a e anked among he in e nal condi ions while he in e na ional pe o mance and image o he coun y can be ex e nal condi ions (And ás, 2009). 2. The Hunga ian accoun ing sys em The accoun ancy is essen ial no only o he managing en i y bu i s ex e nal en i onmen as well. I is equi ed om he managing as well as ex e nal ac o s ha he accoun ancy has o help on o ming a eliable and eal image abou he en u e. In o ma ion p o ided by he accoun ancy should each he use in ime since hese ones a e conside ed as use ul in his case only (Siklósi-Ve ess, 2012). The accoun ancy can be ea ed as one o he mos impo an communica ion- pu posed in o ma ion a chi ec u es o a managing en i y (Ba icz, 2009). The accoun egula ed by Ac C o 2000 con ains he in o ma ion ele an o he in e nal and ex e nal use s. Legal obliga ion o a managing en i y is o make an accoun . Wha is equi ed om he Accoun ing Ac is ha i shall be in acco dance wi h he ele an di ec i es o he Eu opean Communi y and i shall ake he in e na ional accoun ing p inciples in o conside a ion. Inso a as he di ec i es o he Eu opean Union ha e no egula ion in connec ion wi h he gi en a ea hen he in e na ional accoun ancy epo ing s anda ds shall p e ail. Possibili y and obliga ion o using he in e na ional inancial epo ing s anda ds a e wo ded by he egula ion 1606/2002/EK (Accoun ing Ac , 2000). 2.1. The Hunga ian epo ing obliga ion Acco ding o Ac C o 2000 en e ed in o o ce in Janua y 2001, an accoun has o be made and published by each o he ollowing pa ies: p elimina y companies, con inuously ope a ing en i ies, en u es unde changing as well businesses being unde bank up cy p oceedings, liquida ion, inal se lemen and e e y managing en i y co e ed by he accoun ing ac (Accoun ing ac , 2000). Pa s o he annual accoun s a e he balance, he p o i -and-loss s a emen and he addi ional annex. The business epo is no pa o he accoun bu i needs o be p epa ed simul aneously (Kozma, 2001a). 2.1.1. Balance o be s uck as pa o he epo The balance needs o be s uck as pa o he epo ; alues o he spo spe son’s igh s a e also indica ed he e among o he s. The balance is no hing bu such a bila e al s a emen which con ains he company’s asse s and liabili ies con ac edly, wi h ega d o a speci ic ime and s a ed in alue o money. The p ope y means each ma e ial and non-ma e ial goods owned by he unde aking (Kozma, 2001b). Subjec o he esea ch a asse side o he balance equi es he analysis o he i s g oup o ixed asse s so we now ouch upon he in es iga ion o in angible asse s, pa icula ly igh s ep esen ing asse s. The in angible asse s a e such non-ma e ial goods (non-ma e ialized) which pe manen ly se e he ac i i y o unde aking o mo e han one yea . Only eco ds in alue need o be kep abou he in angible asse s. A he end o he yea , hese asse s need o be alued indi idually. We s a e he playe ’s igh s as igh s ep esen ing asse s. The igh s ep esen ing asse s a e such non-ma e ial goods which alone pe soni y nego iable igh s and o igina e om p ope y. Fo example he b and name, he concession igh s and he playe ’s igh s a e classed among he igh s ep esen ing asse s. Those igh s a e nego iable on which he e is e ec i e demand and he selle has disposal o hose ones. Namely, igh s ep esen ing asse s can be gained only by inancial con ibu ions o pu chase; a he by pu chase in case o spo s. The igh s ep esen ing asse s need o be indica ed a ne alue (É a, 2007). Ne alue = G oss alue - accele a ed dep ecia ion - dep ecia ion acco ding o he plan + e e sal o he accele a ed dep ecia ion + alue adjus men (Sz anó, 2006). We can accoun o dep ecia ion i alue o ou asse has become loss-making in compa ison wi h he p e ious yea . The con ac o has he oppo uni y o es ima e hese igh s a ma ke alue (É a, 2007). 2.1.2. P o i -and-loss s a emen o be p epa ed as pa o he epo In his pa ag aph, he p o i -and-loss s a emen o be p epa ed as pa o he epo will be shown because he ou come a ising in he cou se o accoun ing he buying and selling o he playe ’s igh s is indica ed he e. Task o he p o i -and-loss s a emen is o p o ide in o ma ion abou he ou come a ising as a esul o ce ain e en s du ing he business yea , abou s uc u e and alloca ion o he ou come. The p o i -and-loss s a emen i sel is such an accoun ing documen which con ac edly s a es he pe iodical e enues and expendi u es o a managing en i y in alue o money, in bound s uc u e and wi h ega d o a speci ic ime. The ou come esul ing om he di e ence be ween e enues and expendi u es is also indica ed. The epo con ains he p o i -and-loss s a emen in a bound o m bu he e is he oppo uni y o de ail he ows u he i a eal demons a ion o he ac i i y equi es i (Himbe e al, 2006). The con ac o has he oppo uni y o choose wha me hod is used o making he epo : classi ica ion o expenses by na u e o classi ica ion o expanses by unc ion. Bo h p ocedu es con ain he same ca ego y o esul s; he di e ence be ween hem is he me hod o calcula ing one o he ca ego ies. Mos o he spo s en u es apply he classi ica ion o expenses by na u e (Himbe e al, 2006). The buying and selling o he playe ’s igh s is no a main ac i i y o he spo s en u es he e o e he ou come a ising om sales is no indica ed as a s ock and i does no a ec he ow o he ne e enues om sales. In he p o i -and-loss s a emen , he ou come a ec s he ows o he o he e enue and o he expendi u e om sales o he in angible asse s. The e enue by buying and selling i sel means o he e enue o he unde aking. The o he e enue does no o m a pa o he ne e enues om sales, i a ises du ing a egula ac i i y and i belongs nei he o he inancial no o he unscheduled e enues. W i ing he sold igh s ep esen ing asse s o he books in ol es o he expendi u es. The o he expendi u e comes in o being in he cou se o he no mal business and i is quali ied as nei he inancial no unscheduled expendi u e (Helge né-Ku csinka, 2008). The o he e enue and o he expendi u e appea in he esul ca ego y o he business ac i i y. This is he ca ego y o esul which con ac edly shows how ui ul a en u e is (Baloghné e al., 2006). 3. In e na ional accoun ing sys em Thanks o he global p ocesses occu ed o e he las ew decades, changes ook place in he unde akings, he economic li e and he a ea o accoun ing was o med much as well. A lo o unde akings ha e c oss-bo de ac i i ies building in e na ional connec ions up. The inancial s a emen s o be p epa ed by he unde akings e lec he in e na ional ules o he i ms’ own coun y. This could cause p oblem in ha case i he company is also in he in e na ional li e. The di e ing con en and ules make he compa abili y and he pe o mance measu emen mo e di icul , pa icula ly o he en e p ises, hei owne s, hei exis ing and po en ial in es o s, o he decision- make s as well as au ho i ies. The abo e-men ioned di e en in e na ional accoun ing p inciples enhance he necessi y o es ablishing a uni o m ha monized accoun ing sys em which is unanimous wo ldwide as well. Since 1 s Janua y 2005, he EU’s and EEA’s (Eu opean Economic Associa ion) companies, banks, inancial ins i u ions, insu an s and hei subsidia ies, which a e quo ed on he s ock ma ke , ha e been obliged o apply he In e na ional Financial Repo ing S anda ds (he eina e IFRS). I means ha hese ones ha e o p epa e consolida ed (con ac ed) inancial s a emen s acco ding o he In e na ional Accoun ing S anda ds (he eina e IAS)/IFRS. In ce ain Membe S a es, he e a e oppo uni ies o p epa e consolida ed and indi idual inancial s a emen s o i ms no quo ed on he s ock ma ke , in acco dance wi h IFRS. Since 2007, hose unde akings ha e also been obliged o apply he men ioned abo e which ade only wi h hei deb ins umen s on he s ock ma ke . The i ms no quo ed on he s ock ma ke , p epa ing consolida ed s a emen s, can choose ha hey compile hei epo s acco ding o IFRS o in acco dance wi h he Hunga ian egula ion (Laka os e al., 2013). 3.1. P esen ing he inancial accoun s Necessi y o inancial s a emen s can be ound in ha he in o ma ion p o ided by he epo s is ele an no only o he leade s bu wide ange o he ex e nal use s as well. The Hunga ian equi alen o he inancial s a emen is he epo . The ollowing i ems can be ound wi hin s anda d ame o P esen a ion o Financial S a emen s, (he eina e IAS1): p inciples o be applied du ing he in e na ional accoun ing, gene al in o ma ion and he egula ions ega ding s uc u e and con en o he inancial s a emen s. Based on hese, as in he Hunga ian accoun ing egula ion as well, he inancial s a emen s consis o se e al elemen s which a e he ollowing (Beke, 2014): balance e lec ing he inancial posi ion o an en i y a he end o a pe iod, comp ehensi e p o i -and-loss s a emen ,  epo abou changing o he equi y du ing a pe iod, cash low, addi ional commen s. The mos impo an demand on he inancial s a emen s is he ai p esen a ion. Only a minimal con en is speci ied wi h ega d o all elemen s o he inancial s a emen s. This s anda d deals wi h p esen a ion only, no wi h assessmen (Laka os e al., 2013). 3.2. Balance o be s uck as pa o he inancial accoun s Among he In e na ional Financial Repo ing S anda ds, we can ind he equi emen s on s iking a balance which a e egula ed by IAS1 s anda d i.e. p esen a ion o he inancial s a emen s. The s anda d speci ies he ules ega ding he balance, i s i ems o be p esen ed compulso ily, i s possible o ma and he indi idual i ems. IFRS does no egula e all elemen s as well as sequence o ows o he balance; he s anda ds me ely lis hose elemen s which ha e obliga o y o be indica ed wi hou e e ence o he na u e o ac i i y (Beke, 2014). I i is equi ed by he na u e o ac i i y hen he ollowing hings a e o ally accep ed: enla ging he ows o balance wi h u he elemen s, modi ying he sequence o i ems, ano he kind o g oupings – his is a decision o he managing en i y. The ocus o esea ch is he in angible asse s i.e. he buying and selling p ocess o he playe ’s igh s – i is egula ed by he In angible Asse s S anda ds (he eina e IAS38). Nowadays, i can be de e mined ha he knowledge and i s in o ma ion ma e ialize and become conspicuous as in angible asse s in his knowledge-based socie y. Bo h he domes ic and he in e na ional egula o y de o e a sepa a e sec ion o his asse g oup. Acco ding o he IAS38, he in angible asse s a e non- mone a y iden i iable asse s wi hou any physical appea ance. Since hese ones a e coun ed among he asse s, he e o e u he de ini ion applies o hem, namely, ha a u u e p o i will de i e om hese ones which is enjoyed by he managing en i y (Ba ha e al., 2013). 3.3. P o i -and-loss s a emen o be p epa ed as pa o he inancial accoun s The comp ehensi e p o i -and-loss s a emen (O he Comp ehensi e Income, he eina e OCI) has also been a ec ed by he in e na ional accoun ing egula ions. IAS1 deals wi h he concep s ela ing o he p o i -and-loss s a emen (P/L) in pa icula . This s anda d egula es he con en o p o i -and-loss s a emen , i s elemen s o be p esen ed compulso ily, i s p ocedu e, he i ems o be indica ed compulso ily in he p o i -and-loss s a emen o among he complemen a y da a and hei possible o ms (Beke, 2014). IAS1 does no egula e he o he comp ehensi e p o i -and-loss s a emen conc e ely. The e a e e ms ega ding he i ems o be ecognised only, which a e he ollowing (Laka os e al., 2013). Sales o he in angible asse s a e egula ed by he Re enues S anda ds (he eina e IAS18). T ans e o he in angible asse s is accoun ed in ne way. While sales o a igh ep esen ing asse s ha e a ec ed he ows o o he e enue and o he expendi u e in he Hunga ian accoun ing, he e IAS18 deals wi h he egula ion o e enues om sales. Based on e m o he e enue ( he e enue is a g oss p o i in lowing in connec ion wi h he ac i i y o a managing en i y du ing a speci ic pe iod, wi hou con ibu ion o he owne s), ha amoun can be indica ed only as a e enue which was collec ed by a managing en i y on i s own behal (Beke, 2014). 4. Summa y o di e ences In he p e ious chap e s I p esen ed in de ail he speciali ies o Hunga ian accoun ing ules and IFRS wi h ega ds o he spo sman’s igh s. The ollowing able summa izes he simila i ies and di e ences o he wo accoun ing sys ems. Table1: Summa y o di e ences be ween Hunga y’s Accoun ing Ac and IFRS IFRS/IAS Hunga y: Accoun ing Ac (2000. C. Ac ) Scope o egula ion Use o IFRS/IFRIC is obliga io y o he en i ies who made decisions abou i . Use o Ac is obliga o y o all business o ms, which a e speci ied in he Ac . O ien a ion o egula ion Pa icula opics Repo as a whole IFRS/IAS Hunga y: Accoun ing Ac (2000. C. Ac ) Componen s o inancial s a emen s  A s a emen o inancial posi ion (balance shee )  a s a emen o comp ehensi e income o he pe iod (o an income s a emen and a s a emen o comp ehensi e income)  a s a emen o changes in equi y o he pe iod  a s a emen o cash lows o he pe iod  no es, comp ising a summa y o accoun ing policies and o he explana o y no e  he balance shee  he p o i and loss accoun  he no es o he inancial s a emen s Business epo No egula ion Obliga o y, bu no as a pa o he epo Fo ma o income s a emen /p o i o loss s a emen and o he balance shee No s ic egula ion, o scemes jus ecommenda ion o he o ma o income s a emen . Obliga o y sequence o he i ems, op ional o ma Main lines/ca ego ies in balance shee  P ope y, plan and equipmen ,  In es men p ope y  In angibles asse s  Financial asse s  In es men s accoun ed o using he equi y me hod,  Biological asse s  S ocks,  T ade and o he ecei ables  Cash and cash equi alen s,  T ade and o he payables,  P o isions,  Financial liabili ies  The e ec i e ax liabili ies and asse s,  De e ed ax liabili ies and de e ed ax asse s  Mino i y in e es , p esen ed wi hin equi y,  The pa en company's equi y a ibu able o owne s o capi al and ese es.  Fixed asse s  Cu en asse s  Acc ued and de e ed asse s  Equi y  Liabili y  P o isions  Acc ued expenses IFRS/IAS Hunga y: Accoun ing Ac (2000. C. Ac ) Appea ance o spo sman’s igh in he balance shee IAS 38 S anda d- In angible asse s A asse side o he balance shee , in he g oup o ixed asse s ( igh s ep esen ing pecunia y alues) Value o in angibles asse s in he balance shee ne alue o ai alue ne alue Me hods o income s a emen By na u e and by unc ion o expenses (NOE o FOE) By na u e and by unc ion o expenses Main lines/ca ego ies in income s a emen As a minimum, a company shall include in he s a emen o (comp ehensi e) income he ollowing lines (1. IAS):  Re enue  Finance cos s  Sha e o he p o i o loss o in es men in associa es and join ly con olled en i ies (accoun ed o using equi y me hod)  Tax expense  A single amoun comp ising he o al o (i) he pos - ax p o i o loss o discon inued ope a ions and (ii) he pos - ax gain o loss ecognised on he disposal o he asse s o disposal g oup(s) cons i u ing he discon inued ope a ion  P o i o loss  Each componen o o he comp ehensi e income classi ied by na u e  Sha e o he o he comp ehensi e income o associa es and join en u es accoun ed o using he equi y me hod  To al comp ehensi e income Main (obliga o y) ca ego ies in he income s a emen ::  Ope a nig p o i o loss  Resul on inancial ansac ions  P o i /loss on o dina y ac i i ies  Ex ao dina y p o i  P o i be o e ax  Tax liabili y  P o i a e ax  Use o e ained ea nings o di idends  App o ed di idends  P o i o loss o he yea Buying and selling o spo man’’s igh IAS 18 S anda d- Income O he e enue and o he expendi u e Sou ces: Own compila ion based on Ildikó O bán M s Tamás. Dékán, 2014 5. In conclusion Accoun ing plays a c ucial ole in he in o ma ion sys ems o companies. The inancial epo s o spo companies p o ide eliable in o ma ion abou he weal h, p o i abili y and inancial si ua ion o en e p ises. The Hunga ian domes ic spo companies, as hey a e no lis ed on he s ock exchange, a e no obliged o make he inancial epo s in acco dance o he In e na ional Financial Repo ing S anda ds. In he compa ison o Hunga ian and in e na ional company’s epo s he e a e signi ican di e ences in he applied accoun ing me hods and hese di e ences lead o di e en esul s in he inancial s a emen s in many cases. The main opic o his a icle is he appea ance o spo igh s as ‘ igh s ep esen ing pecunia y alues’ in he inancial s a emen s and my pu pose is o highligh he simila i ies and di e ences o he in e na ional and Hunga ian accoun ing ules. Bo h sys ems p esen ai ly he inancial posi ion o companies bu he e a e di e ences in he alua ion p inciples, alignmen and classi ica ion and as a esul o hese di e ences he inancial s a emen s can gi e a di e en pic u e abou he weal h, p o i abili y and inancial si ua ion o en e p ises. F ames o his ea ise do no allow me o ouch upon he analysis o each economic e en o he wo en e p ises hus u he esea ches a e equi ed. The compa ison o he di e en accoun ing sys ems is a ele an and in e es ing opic ha p o ides he oppo uni y o u he esea ches. Re e ences Ac C o 2000 Baloghné Gáspá , A., Ko om, E., Miklósyné Ács, K., Siklósi, Á., Simon, Sz., D . Sz anó, I. and Ve ess, A. (2006) Pénzügyi Szám i el II., Pe ek Gazdasági Tanácsadó, Ok a ó és Kiadó Zá kö ően Mőködı Rész ény á saság, Budapes , pp. 170-190. Ba ha, Á., Gellé , H. and Mada asiné d . Szi mai, A. (2013) Nemze közi szám i eli isme e ek, Pe ek Gazdasági Tanácsadó, Ok a ó és Kiadó Zá kö ően Mőködı Rész ény á saság, Budapes , pp. 160-165. Beke, J. (2014) Nemze közi szám i el, Akadémia Kiadó, Budapes , pp. 29-168. Be kes, P., Bodná , P., Buda á i, Á., Czeglédi, O., Dosek, Á., Fa kas, P., Géczi, G., Gısi, Zs., Gulyás, E., Kassay, L., Ko ács, P., Muszbek, M., Nemes, A., Pigni zky, D., Sipos-Onyes yák, N., S e benz, T. and Váczi, J. (2012) Spo menedzsmen , Semmelweis Egye em Tes ne elési és Spo udományi Ka , Budapes , pp. 106-110. D . Ba icz, R. (2009) A szám i el alapjai, SALDO Pénzügyi Tanácsadó és In o ma ikai Z ., Budapes , pp. 18. D . Kozma, A. (2001a) Vázla ok a szám i el anulásához I. kö e , Kele lomba d K , Deb ecen, pp. 7-19. D . Kozma, A. (2001b) Vázla ok a szám i el anulásához II. kö e , Kele lomba d K , Deb ecen, pp. 32-35. D . O bán M s. Tamás Dékán, I. (2014): Role and signi icance o s a emen od o he comp ehensi e income – In Respesc od epo ing companies’ pe o mance, Annals o he Uni e si y o O adea Science 1., pp. 649-658