Activación del coste de formación de personal: el caso de los jugadores de sociedades anónimas deportivas

Abstract

En el presente documento, analizamos la problemática contable derivada del no reconocimiento, como elemento patrimonial de activo, de los costes de formación de personal en las empresas que participan en competición profesional. Primero analizamos la pertinencia del procedimiento valorativo del coste histórico para asignar valor a los jugadores procedentes de cantera y, luego, indicaremos la casuística contable propia de las operaciones que el club realice, relativas a este grupo de jugadores.

In this paper, we analyse the specific accounting problems faced by sportive companies -that participate in professional competitions- when they do not include the training costs of their players in the asset of their balance sheets, as the accounting normative sets up. Firstly, we will focus on the appropriateness of the historical cost valuation method to assign value to the players from the training categories and, then, we move on to evaluate the registration problems that arise because of the absence of a value related to the new professional players with origin in the club training efforts.