m**3
发帖数: 151 | 1 比方说NFL, NBA, major league之类里面的球员，能做为asset放在b/s上吗？
如果不能的话，那那些几千万的转会费，是不是直接就expense掉了，作为
compensation?
谢谢 |
l*****l
发帖数: 1451 | |
j****l
发帖数: 155 | 3 哈哈，这个问题有趣儿~~ 想到了consulting firm的slogan: people are our most
valuable assets. |
t****4
发帖数: 625 | 4 这种转会费似乎应该以合约期摊销吧。
【在 m**3 的大作中提到】
: 比方说NFL, NBA, major league之类里面的球员，能做为asset放在b/s上吗？
: 如果不能的话，那那些几千万的转会费，是不是直接就expense掉了，作为
: compensation?
: 谢谢
|
k*z
发帖数: 4704 | 5
【在 m**3 的大作中提到】
: 比方说NFL, NBA, major league之类里面的球员，能做为asset放在b/s上吗？
: 如果不能的话，那那些几千万的转会费，是不是直接就expense掉了，作为
: compensation?
: 谢谢
|
p**z
发帖数: 1311 | 6 Yes. FASB 201 (ASC 1001 under the new reference standard) stated that human
capital should be valued considering the person's age, work experience,
marriage status, and all other qualitative factors. While the human capital
aged (getting old), one should also consider proper depreciation on this
asset. |
c*******n
发帖数: 913 | 7 FASB 201 is defined different from GAAP?? How come? |
p**z
发帖数: 1311 | 8 it was a joke...-_-''''' |
m********y
发帖数: 1867 | 9 Interesting~~~~
I would think people cannot be an "asset" on B/S, as one criteria for asset
definition should be the "ownership" - no individual or company can "own"
any person...
Therefore, NBA Stars cannot be the assets; instead, the contracts they signed
with the agency firm may be the assets. |
