Disclosure of intangible assets: a study of the brazilian soccer clubs
The federative rights of the athletes are classified as intangible assets and represent the main asset of soccer clubs, so it is necessary a clear disclosure of such asset in the financial statements of these clubs. In this context, the objective of this paper was to verify which variables influence...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Estadual de Maringá
2014-06-01
|
| Series: | Enfoque : Reflexão Contábil |
| Subjects: | |
| Online Access: | http://186.233.154.254/ojs/index.php/Enfoque/article/view/21400 |