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
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