Financial fair play: Implications for football club financial reporting

The seemingly paradoxical situation in European football finance - increasing revenues but declining financial performance and position - has now directly influenced football policy; most visibly in the introduction by UEFA of Financial Fair Play regulations designed to encourage clubs to adopt a more economically rational and sustainable approach to their activities. This report considers the impact of these regulations and the usefulness of conventional financial reporting for professional football clubs.

1 January 2014
Stephen Morrow

Free Digital Publication

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  • Corporate and financial reporting
  • Research

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