Contabilização dos contratos de jogadores de futebol dos clubes desportivos: o caso do Clube Ferroviário de Maputo

Abstract

The present work intends to show how the Clube Ferroviário de Maputo counts the your players' contracts. According to a literary review, players' contracts football matches that are more than a year in duration are recognized as assets. In order to achieve the objectives, once the hypotheses are established, an attempt was made to verify through the case study if the railway club observed one of these hypotheses now placed. From the analysis made to the club's accounting procedure, it appears that the Clube Ferroviário de Maputo recognizes contract costs as expenses for the period where he was signed, even if the player signs the contract that keeps him at the club for more than one season. This procedure proves to be counterproductive to the principle of exercise specialization, since the player continues to generate income for the respective club during the term of the contract.(TRADUÇÃO NOSSA)