dc.contributor.editor | Díez de Castro, Enrique Carlos | es |
dc.contributor.editor | Brândao, Elísio | es |
dc.creator | Ordóñez Solana, Celia | es |
dc.creator | Pérez López, Carmen | es |
dc.date.accessioned | 2018-11-09T19:29:23Z | |
dc.date.available | 2018-11-09T19:29:23Z | |
dc.date.issued | 2005 | |
dc.identifier.citation | Ordóñez Solana, C. y Pérez López, M.d.C. (2005). Activación del coste de formación de personal: el caso de los jugadores de sociedades anónimas deportivas. En Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (57-64), Sevilla: Universidad de Sevilla. | |
dc.identifier.isbn | 84-96378-10-1 | es |
dc.identifier.uri | https://hdl.handle.net/11441/80020 | |
dc.description.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. | es |
dc.description.abstract | 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. | es |
dc.format | application/pdf | es |
dc.language.iso | spa | es |
dc.publisher | Universidad de Sevilla | es |
dc.relation.ispartof | Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (2005), p 57-64 | |
dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 Internacional | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | * |
dc.subject | Activos intangibles | es |
dc.subject | Recursos humanos | es |
dc.subject | Coste histórico | es |
dc.subject | Intangible assets | es |
dc.subject | Human resources | es |
dc.subject | Historical cost model | es |
dc.title | Activación del coste de formación de personal: el caso de los jugadores de sociedades anónimas deportivas | es |
dc.type | info:eu-repo/semantics/conferenceObject | es |
dc.type.version | info:eu-repo/semantics/publishedVersion | es |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | es |
dc.contributor.affiliation | Universidad de Sevilla. Departamento de Economía Financiera y Dirección de Operaciones | es |
idus.format.extent | 8 p. | es |
dc.publication.initialPage | 57 | es |
dc.publication.endPage | 64 | es |
dc.eventtitle | Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management | es |
dc.eventinstitution | Sevilla | es |
dc.relation.publicationplace | Sevilla | es |