Valoración del activo intangible en los equipos profesionales de fútbol de la ciudad de Quito, con un enfoque normativo, contable y financiero, basado en los derechos de transferencia de futbolistas profesionales y costos de formación de jugadores para el período 2022-2023

Abstract

The objective of this investigative work is to determine the fair value of intangible assets in professional football teams in the city of Quito, focusing on the transfer rights of professional footballers and the training costs of players during the 2022-2023 period. The study applies International Accounting Standard (IAS) 38, which requires the capitalization of these assets only if they are likely to generate future economic benefits and can be measured reliably. This standard ensures transparency and regulatory compliance in the financial reporting of the clubs' intangible assets. The correct valuation of these assets is fundamental for attracting investors and sponsors, demonstrating solid and efficient financial management. From an accounting perspective, the amortization of training costs and transfer rights is distributed over the expected economic benefit period, using methods that may be based on the players' performance or the duration of their contracts. The integrated approach of this research combines accounting standards and financial practices to accurately reflect the value of transfer rights and training costs in football teams. The rigorous application of these standards ensures the sustainability and financial success of the clubs, facilitating better strategic decision-making and providing a clear representation of the teams' financial situation. In summary, the correct valuation and accounting of intangible assets allow football clubs in Quito to obtain a more accurate picture of their financial situation, essential for their competitiveness and growth both nationally and internationally.