v anglickém jazyce (abstract in English) This thesis discusses the very topical issue of the status of professional athletes. The answer to the question whether the exercise of a professional sporting activity falls within the definition of dependent work in accordance with the Labor Code is currently still unresolved. Although there are strong arguments in favor of the subordination of at least part of the legal relations in professional sports under the labor legislation, the current situation is exactly the opposite. The vast majority of athletes today carry out their activities as self-employed persons. In this respect, the practice in the Czech Republic differs from the majority of other, not only European, countries where athletes normally have the status of an employee and possess the corresponding rights. This practice was recently explicitly allowed by the Supreme Administrative Court, stating that despite all the similarities, such activity is so specific that it defies the notion of dependent work. Czech law does not currently include any regulation of this issue, whilst it is evident that the current wording of the Labor Code is in fact inapplicable to the specific relationships in professional sports. It is therefore no wonder that the Czech sport clubs take advantage of the option not...

Rezultatai ir išvados: Yra dvi žaidėjų perėjimų rūšys: 1) perėjimas už kurį mokama kompensacija dėl kontrakto nutraukimo ir 2) perėjimas, vykstantis pasibaigus galiojančiam žaidėjo kontraktui. Besiformuojant dabartinei perėjimų sistemai atsirado priklausomybė tarp nacionalinių ir tarptautinių perėjimų sistemos reglamentų. Išanalizavus ekonominės raidos aspektus matoma, kad konkurencinio balanso stoka sukuria nelygias galimybes sporto klubams įsigyti norimus žaidėjus, perėjimo mokesčio vertei nustatyti neįmanoma sukurti vieno standarto, o perėjimų kaina kasmet auga, įrodant šio fenomeno didėjančią svarbą. Išskiriamos trys žaidėjų perėjimų sukeliamos problemos: socialinės problemos prekiaujant jaunais žaidėjais arba žaidėjais iš trečiojo pasaulio šalių, pinigų plovimas tarptautiniuose perėjimuose ir rungtynių rezultato išankstinis sutarimas. / Legal regulations and economic development impact on player transfer system in Lithuania.

Within professional football, their business today is run like corporations and in their balance sheets, the post intangible assets are growing from year to year. Since the end of the 1990s the economy for football clubs has grown rapidly when it concerns their income growth but also when it relates to their growth in income related to sales of football players. Through the influence of international accounting regulations have the football clubs the option to capitalize on transfer fees as intangible assets. To capitalize transfer fees as intangible assets when acquiring a football player means that the transfer fee is recorded as an asset in the balance sheet and is then written off after the length of the contract. The purpose of this study is to examine how the football clubs in Allsvenskan accounts for transfer fees and which influence the two different accounting methods, capitalizing or expensing, have on their result and equity. The football club’s equity is in focus in this review depending on the rules of the Swedish Football Association which claims that positive economic equity is required to receive a license. The study will examine football clubs that are part of the 2021 season of Allsvenskan and football clubs that have been participating in Allsvenskan during the last five years. This essay intends to contribute to the discussion on the choice of accounting method by studying a more economically results-oriented approach than what previously been researched and written about in essays. To examine the choice of accounting method was proven to be quite uncomplex in those cases where an annual account was readily present. However, the other part of the study was more complex, where we created our own analytical model to calculate the differences between capitalizing and expensing transfer fees as an accounting method. All information is assembled from the football club’s official annual reports. The study shows that most football clubs participating in Allsvenskan choose to capitalize on transfer fees and consequently account for them as intangible assets in their balance sheet. The study shows with its case, studies that during a 5-year period there is a difference in both result and equity between the two accounting methods. If one examines specific years in these cases the study shows that the economic outcome is quite different between the two accounting methods. / Inom den professionella fotbollen drivs verksamheter som företag och i deras balansräkningar blir posten immateriella tillgångar allt större år för år. Sedan slutet av 90- talet har fotbollens ekonomi blivit mer omfattande när det gäller intäkter för klubbar men även i sambandet - försäljning av fotbollsspelare. Med påverkan av internationella regelverk men även av interna regelverk har klubbarna möjligheten att aktivera övergångssumman som en immateriell tillgång. Att aktivera en övergångssumma som en immateriell tillgång vid ett spelarförvärv innebär att den tas upp som en tillgång i balansräkningen och sedan skrivs av planenligt under kontraktslängden.  Syftet med denna uppsats är att undersöka hur klubbarna i Allsvenskan redovisar sina spelarförvärv samt vilken påverkan val av redovisningsmetod, aktivering eller kostnadsföring, har på klubbarnas ekonomi i form av resultat och eget kapital.Det egna kapitalet ligger i fokus med tanke på de krav som Svenska Fotbollsförbundet ställer på sina elitklubbar. Studien kommer undersöka deltagande klubbar 2021 och samtidigt även klubbar som har deltagit i Allsvenskan under en femårsperiod.  Att undersöka redovisningsmetoden visade sig vara enkelt i de fall det gick att få tag på årsredovisningar. Däremot så var den andra delen av studien mer komplex, där vi skapade en egen analytisk modell för att beräkna skillnader mellan aktivering och kostnadsföring som redovisningsmetod. All data om klubbarna är inhämtad från deras egna årsredovisningar.  Studien visar på att majoriteten av de allsvenska klubbarna väljer att aktivera sina spelarförvärv och således redovisa dem som immateriella tillgångar i balansräkningen. Studien visar med hjälp av fall på att det under en femårsperiod finns en viss skillnad ekonomiskt emellan dessa redovisningsmetoder. Går man in på specifika år i dessa fall visar studien på att det kan skilja en hel del i ekonomisk påverkan emellan redovisningsmetoderna.

The dissertation thesis concentrates on financial reporting of professional sports franchises. The thesis is divided into eight sections. In addition to introduction and conclusion the thesis includes the section focus on sports economics and five sections consider specific issues of professional sports clubs from accounting perspective. Section 1 accents an increasing importance of sport in society involving growing allocation of financial resources. Entry into stock is way to obtain an external capital. However this entry increases user's requirements on financial statements. Section 2 focus on economic background of professional sports franchises. Understanding of economic relations in sports branche provides correct interpretation of economic phenomenons and their recognition. Section 3 emphasizes importance of intangible rights in sports branche and presents approaches of intangible asset accounting included in IFRS and US GAAP. Section 4 be engaged in most important issue in sports branche -- economic relations between players and sports franchises established in the player contracts. This section concern about initial recognition of player contracts depending on type of acquisition and accounting of longterm liabilities included in the player contracts. Section 5 shows economic implications of league franchise (especially teritorial exclusivity) which are crucial for fulfiling the recognition criteria to be classified as an (intangible) asset. Key problem of subsequent recognition of league franchise is determining the useful life of an intangible asset. Section 6 present the main sources of revenues for sports franchises (operating segments) and their influence on the structure of financial statements. This section concentres mostly on recognition of revenues from sale of broadcasting rights guaranteed in longterm contracts. Section 7 focus on some economic and accounting aspects of operating a sports facility (especially subvencion and longterm lease of sports facilities). Section 8 summarise the main ideas included in this dissertation thesis.