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Accounting for typical transactions in the football industry – IFRS Accounting Standards guide is our collective insight on the application of IFRS® Accounting Standards in the football industry. It reflects the typical financial reporting challenges faced by many football clubs, ranging from player transfer-related issues and stadium leases to how to recognise revenue from various sources. The original publication from 2018 has been updated with two new solutions: one on player exchanges, and the other on player contract term options. We hope that you find this updated publication useful in understanding the accounting for common transactions that you encounter in your business.

© #year# PricewaterhouseCoopers LLP. This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under licence.

Any trademarks included are trademarks of their respective owners and are not affiliated with, nor endorsed by, PricewaterhouseCoopers LLP, its subsidiaries or affiliates.

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This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.

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