{"id":38109,"date":"2017-11-27T12:48:14","date_gmt":"2017-11-27T12:48:14","guid":{"rendered":"http:\/\/raed.academy\/?p=38109"},"modified":"2017-11-29T09:53:46","modified_gmt":"2017-11-29T09:53:46","slug":"comptabilitat-dels-clubs-de-futbol","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/comptabilitat-dels-clubs-de-futbol\/","title":{"rendered":"Una comptabilitat per al futbol"},"content":{"rendered":"

Jos\u00e9 Maria Gay de Li\u00e9bana<\/strong><\/a>, acad\u00e8mic de n\u00famero de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED), i Oriol Amat<\/strong><\/a>, president de l’Associaci\u00f3 Catalana de Comptabilitat i Direcci\u00f3<\/strong><\/a> (ACCID) i tamb\u00e9 acad\u00e8mic numerari de la RAED, van participar el 27 de novembre a una taula rodona organitzada de manera conjunta pel Col\u00b7legi d’Economistes de Catalunya<\/strong><\/a> i l’ACCID sota el t\u00edtol “Patrimoni comptable versus Patrimoni reial: el cas del Futbol Club Barcelona”<\/strong>.<\/p>\n

\"Jos\u00e9

Dr. Jos\u00e9 Mar\u00eda Gay de Li\u00e9bana Saludas<\/p><\/div>\n

Gay de Li\u00e9bana es va q\u00fcestionar si el balan\u00e7 comptable reflecteix la imatge fidel d’un club de futbol de primer nivell com l’analitzat, per arribar a la conclusi\u00f3 que per molt rigorosos que siguin les an\u00e0lisis financeres i comptables d’aquestes entitats, el seu peculiar model de negoci aconsella tenir en compte altres factors que escapen dels par\u00e0metres habituals d’an\u00e0lisi, de la mateixa manera que els gestors de grans clubs tampoc actuen amb l’ortod\u00f2xia esperada.<\/p>\n

“El quid de la q\u00fcesti\u00f3 es que en els balan\u00e7os dels clubs de futbol es concentra en la valoraci\u00f3 dels actius i en el seu impacte en el patrimoni net -va reflexionar l’acad\u00e8mic-. Els actius que millor reflecteixen la capacitat productiva al futbol, \u200b\u200bel seu aut\u00e8ntic motor d’ingressos, cristal\u00b7litzen en els drets sobre els futbolistes. Mentre que els fitxatges realitzats s’activen segons la normativa comptable, els dubtes sorgeixen pel que fa al tractament que ara per ara es contempla per als jugadors procedents del futbol base, del planter”. Per aquest motiu Gay de Li\u00e9bana es decanta per proposar solucions que tendeixin a mostrar el veritable valor dels actius sense alterar els resultats de l’exercici i incidint en el patrimoni net de l’entitat.<\/p>\n

\"Dr.

Dr. Oriol Amat i Salas<\/p><\/div>\n

Amat, per la seva banda, va comparar el valor intangible que tenen els principals actius del futbol o l’esport professional de primer nivell amb altres tipus d’intangibles que ja tenen en compte algunes empreses tamb\u00e9 pel pes que representen en la seva activitat. Una valoraci\u00f3 que sempre ha de fer un expert independent coneixedor d’aquest mercat. D’acord amb aquesta proposta, els comptes tindrien dues columnes addicionals. Una columna amb els ajustos proposats i una altra columna amb les dades resultants.<\/p>\n

“La proposta de formular dos tipus de comptes t\u00e9 un precedent als Estats Units amb els anomenats Non US GAAP Earnings (beneficis que no segueixen els principis comptables generalment acceptats al pa\u00eds) -explica Amat-. Les empreses estan obligades a seguir les normes comptables, per\u00f2 estan autoritzades a complementar aquesta informaci\u00f3 amb dades preparades sense seguir aquestes normes. Aquesta informaci\u00f3 complement\u00e0ria inclou dades d’ingressos i beneficis sense incloure les despeses que no es paguen, com les amortitzacions, deterioraments o les provisions per reestructuraci\u00f3”.<\/p>\n

\n

Fotografia Oriol Amat: Per Oriol Amat (Own work) [CC BY-SA 4.0<\/a>], via Wikimedia Commons<\/p>\n

Fotografia Camp Nou: Per Ayman.antar7 (Own work) [CC BY-SA 4.0<\/a>], via Wikimedia Commons<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Jos\u00e9 Maria Gay de Li\u00e9bana, acad\u00e8mic de n\u00famero de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914 (RAED), i Oriol Amat, president de l’Associaci\u00f3 Catalana de Comptabilitat i Direcci\u00f3 (ACCID) i tamb\u00e9 acad\u00e8mic numerari de la RAED, van participar el 27 de novembre a una taula rodona organitzada de manera conjunta pel Col\u00b7legi d’Economistes de Catalunya […]<\/p>\n","protected":false},"author":12,"featured_media":38130,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[72],"tags":[],"class_list":["post-38109","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-ca","et-has-post-format-content","et_post_format-et-post-format-standard"],"yoast_head":"\nLa comptabilitat dels clubs de futbol | Reial Acad\u00e8mia Europea de 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