The UEFA Financial Fair Play Rules: a difficult balancing act | Zendy

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The UEFA Financial Fair Play Rules: a difficult balancing act

Author(s) -

Daniel Geey

Publication year - 2016

Publication title -

entertainment and sports law journal

Language(s) - English

Resource type - Journals

ISSN - 1748-944X

DOI - 10.16997/eslj.30

Subject(s) - club , order (exchange) , finance , set (abstract data type) , state (computer science) , business , accounting , economics , computer science , medicine , algorithm , anatomy , programming language

The aim of this article is to set out the rationale for the new UEFA Financial Fair Play Rules (FFPRs), examine what the provisions state and offer a conclusion about their significance. The article will illustrate that there are a number of criteria and exceptions which clubs can use to their advantage. There will also be an explanation regarding the amortisation of transfer fees and how such accounting practices will affect clubs wishing to break-even in order to qualify for UEFA club competitions.

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