Alcune riflessioni aggiuntive sul valore in bilancio dei Diritti Patrimoniali relativi alle prestazioni dei calciatori professionisti alla luce delle novità del Regolamento FIFA

According to the FIFA “Regulations on the Status and Transfer of Players” players are now allowed to terminate a contract without any just cause, by paying an amount based on several elements, clearly set out on art. 17 of the Regulation. This news lead us to verify a possible amendment to Ias 38 “Intangible Assets”. If the recoverable amount – as derived from some judgements about these subjects, involving the concepts of “active market”, homogeneity of goods and rights exchanged and some other particular elements – becomes a well-known fact, probably this could be a useful reference to determine the fair value less costs to sell with regards to this particular kind of assets