(a) Human assets are incapable of being valued. Discuss. (b) Football clubs have followed various policies in...

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(a) ‘Human assets are incapable of being valued.’ Discuss.

(b) Football clubs have followed various policies in the way in which they include players within their accounts. For example, some clubs capitalise players, as shown by a 1992 Touche Ross survey:

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Financial Accounting And Reporting

ISBN: 9780273708704

11th Edition

Authors: Barry Elliott, Jamie Elliott

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