フットボールにおける移籍金とその償却について【補足・解説動画】

パート0で解説出来なかった償却についての補足・解説動画です。実況動画の方は現在編集中です。参考文献IAS 第38号 無形資産　 https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/japanese/2022/issued-annotated/part-a/ias-38-intangible-assets-ja.pdf?bypass=onPremier League statement、Shareholders agree to amend the rule on amortisation of player registration costs to bring in line with UEFA’s regulations　 https://www.premierleague.com/en/news/3821010New UEFA Club Licensing and Financial Sustainability Regulations – Edition 2023　 https://www.uefa.com/news-media/news/0282-185d513bd18e-32f59d9c7dea-1000--lisbon-to-host-uefa-women-s-champions-league-final-in-2025/Sky Sports、Chelsea takeover: Todd Boehly completes £4.25bn takeover as Roman Abramovich era ends　 https://www.skysports.com/football/news/11668/12620985/chelsea-takeover-todd-boehly-completes-lb4-25bn-takeover-as-roman-abramovich-era-endsSky Sports、Enzo Maresca: PSR to blame for Chelsea selling academy players like Conor Gallagher　 https://www.skysports.com/football/news/11095/13191717/maresca-psr-to-blame-for-chelsea-selling-academy-players

http://www.nicovideo.jp/watch/sm46000933