المحاسبة على عقود اللاعبين المحترفين كتثبيت معنوي في النوادي الجزائرية المحترفة : دراسة حالة نادي وفاق سطيف Ess

الملخص EN

This paper aims to identify ways of accounting for decades professional players between scientific and practical reality by viewing evaluation methods and accounting for decades professional players such as installing ICH from the perspective of financial accounting system, offer various accounting treatments for this type of Theory and applied asset to reach the desired goals were field study Club level ESS Professional Association activist.

The study concluded that professional sports clubs in Algeria maintains its players according to the cost model and does not restrict its players accounting bye as intangible assets, affecting the quality of the financial statements