This report looks at the financial challenges facing football clubs, based on interviews from people in the industry.
Financial fair play implications for football club financial reporting
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The study was based on interviews, in which the opinions of professional
accountants and others with experience of working in and around the business side of football clubs were sought, on the following issues:
- The requirements set out in UEFA’s Financial Fair Play (FFP) regulations.
- The usefulness of conventional financial reporting for professional football clubs.
- The implications of FFP for football club financial reporting and as to whether alternative forms of reporting may better communicate the value and role of contemporary football clubs.
Interviews were held with: finance directors at clubs in England and Scotland,
representatives of clubs’ auditors, football finance experts working in the
profession, and representatives of governing bodies and leagues.