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Issued Date Page WEEKEND FOOTBALL RESULTS 19/10/2020 09:27 1 / 6 INFORMATION INFORMATION INFORMATION RESULTS RESULTS RESULTS GAME CODE HOME TEAM AWAY TEAM GAME CODE HOME TEAM AWAY TEAM GAME CODE HOME TEAM AWAY TEAM No CAT TIME HT FT No CAT TIME HT FT No CAT TIME HT FT Sunday, 18 October, 2020 Sunday, 18 October, 2020 Sunday, 18 October, 2020 7001 JAP3 07:00 0:0 0:0 BLAUBLITZ AKITA FUJIEDA MYFC 7890 GEROH 11:45 : 3:1 USC PALOMA SV CURSLACK-NEUENG.. 7116 VIE2CH 13:00 0:2 0:4 BA RIA VUNG TAU FC SQC BINH DINH 7002 JAP3 07:00 0:0 0:0 FC IMABARI AZUL CLARO NUMAZU 7073 SP3G4B 12:00 0:0 0:1 SEVILLA ATLETICO UCAM MURCIA 7771 EST2 13:00 0:0 1:0 JK TALLINNA KALEV U21 JK TABASALU 7003 JAP3 07:00 : 1:1 GAINARE TOTTORI GAMBA OSAKA U23 7086 GER19 12:00 2:0 3:1 BAYER 04 LEVERKUSEN ROT-WEISS OBERHAUS.. 7772 EST2 13:00 : : VIIMSI JK JK TALLINNA KALEV U21 7004 JAP3 07:00 0:0 1:1 KAMATAMARE SANUKI SC SAGAMIHARA 7087 GER19 12:00 1:2 2:3 FC SCHALKE 04 BORUSSIA DORTMUND 7774 EST3 13:00 : : FC KOSE PARNU JK POSEIDON N. 7005 JAP3 07:00 : 3:1 AC NAGANO PARCEIRO VANRAURE HACHNOHE .. 7089 GER19 12:00 0:0 2:0 RW ESSEN WUPPERTALER SV 7828 RUS3 13:00 : : FC CHELYABINSK FC KAMAZ NABEREZHN.. 7006 JAP 07:00 1:0 1:0 HOKKAIDO CONSADOLE.. KASHIMA ANTLERS 7093 POL3G4 12:00 1:0 2:1 LKS WOLCZANKA WOLK.. KS WISLOKA DEBICA 7829 RUS3 13:00 0:1 1:1 ZENIT IZHEVSK FC URAL-2 YEKATERINB.. 7007 SKO2 07:30 3:3 3:4 SUWON FC JEONNAM DRAGONS 7773 EST3 12:00 : : VILJANDI JK TULEVIK II PAIDE LINNAMEESKOND.. 7830 RUS3 13:00 0:0 1:0 FC ZENIT-2 ST PETERSB.. ZNAMYA TRUDA 7008 JAP3 08:00 0:0 1:2 FC GIFU FUKUSHIMA UNITED FC 7801 HUN3 12:00 3:0 6:0 BUDAPEST HONVED MFA MAJOSI SE 7848 SER19 13:00 : : MLADOST LUCANI U19 FK RAD BEOGRAD 7009 JAP 08:00 0:0 0:1 OITA TRINITA GAMBA OSAKA 7802 HUN3 12:00 1:1 2:2 PUSKAS AKADEMIA FC II GARDONY-AGARDI GYO.. 7862 SP1W 13:00 0:3 0:6 SPORTING DE HUELVA FC BARCELONA 7010 JAP 08:00 0:0 1:1 SHIMIZU S-PULSE SAGAN TOSU 7810 ITW1 12:00 0:1 2:2 SASSUOLO SS LAZIO 7866 SP3G2B 13:00 : : SD TARAZONA CA OSASUNA B 7011 JAP 08:00 0:0 1:0 YOKOHAMA FC FC TOKYO 7817 MALT2 12:00 0:1 0:2 ZEBBUG RANGERS FC QRENDI FC 7868 SP3G3A 13:00 1:0 2:1 ESPANYOL BARCELONA.. AE PRAT 7012 JAP2 08:00 0:1 0:1 KYOTO SANGA FC RENOFA YAMAGUCHI 7826 POL4G1 12:00 0:1 1:2 LECHIA TOMASZOW MA.. POLONIA WARSZAWA 7961 SP3G5A 13:00 0:0 0:1 SAN SEBASTIAN REYES CDA NAVALCARNERO 7013 JAP2 08:00 0:1 1:3 MITO HOLLYHOCK NIIGATA ALBIREX 7865 SP3G2B 12:00 : : CD EBRO SD LOGRONES 7962 NORW 13:00 : 1:1 KIL/HEMNE FOTBALL AMAZON GRIMSTAD FK 7014 JAP2 08:00 2:0 4:1 MONTEDIO YAMAGATA EHIME FC 7869 SP3G3A 12:00 : : UD CORNELLA OLOT 70013 SP3G1B 13:00 : : CD LEALTAD DE VILLAVI.. CD COVADONGA 7015 JAP2 08:00 0:1 3:2 FAGIANO OKAYAMA OMIYA ARDIJA 7871 SP3G5B 12:00 : : CD DON BENITO EXTREMADURA UD 70015 SP3G1B 13:00 : : REAL OVIEDO B UP LANGREO 7016 JAP2 08:00 0:0 0:1 THESPAKUSATSU AVISPA FUKUOKA 7892 GRU19 12:00 : 1:1 AE LARISSA FC ASTERAS TRIPOLIS 70016 SP3G2A 13:00 C Canc. REAL UNION DE IRUN DEPORTIVO ALAVES B 7017 JAP2 08:00 0:0 0:1 ZWEIGEN KANAZAWA JUBILO IWATA 70004 GER19 12:00 1:0 2:2 VFL OSNABRUCK DYNAMO DRESDEN 70017 SP3G2B 13:00 2:0 2:0 CD TUDELANO SD EJEA 7018 SKORE 08:00 0:0 0:0 BUSAN I PARK SUWON BLUEWINGS 70005 GER19 12:00 C Canc. TSV ALEMANNIA AACHEN FORTUNA DUSSELDORF 70018 SP3G3B 13:00 0:1 0:1 ATLETICO LEVANTE UD UD IBIZA 7888 AUS20 08:30 : : BRISBANE OLYMPIC FC MORETON BAY JETS 70006 SPR13A 12:00 : 1:3 CD PLUS ULTRA CDA AGUILAS FC 70019 SP3G3B 13:00 0:0 1:0 SCR PENA DEPORTIVA VILLARREAL CF B 7019 JAP 09:00 1:1 3:2 SHONAN BELLMARE KASHIWA REYSOL 70007 UKRW 12:00 : : LADOMYR VOLODYMYR-.. BUKOVINSKAYA NADEZ.. 70020 SPR14A 13:00 : 3:0 UD MONTIJO CPVO VALDIVIA 70106 AUS4 09:00 0:2 2:2 KINGSCLIFF MUSGRAVE 70107 SPR13B 12:00 : 2:0 FC CARTAGENA B RACING MURCIA 70021 SPR14B 13:00 : 2:3 CP CACERENO SAD CD DIOCESANO 7020 JAP3 10:00 0:0 0:0 KAGOSHIMA UNITED CEREZO OSAKA U23 70163 GRU19 12:00 : 1:0 OLYMPIACOS FC ATROMITOS ATHINON 70115 SP3G5A 13:00 1:0 1:0 ATLETICO MADRID B UD POBLENSE 7021 JAP 10:00 3:0 6:0 URAWA RED DIAMONDS VEGALTA SENDAI 70164 RUSUW 12:00 : : FK START ALTAIR TYUMEN-D 70116 SP3G5A 13:00 2:0 4:0 CD ATLETICO BALEARES INTERNACIONAL DE MA.. 7022 SKO2 10:00 0:0 0:1 CHUNGNAM ASAN FC ANSAN GREENERS 7893 POL4G1 12:15 1:0 2:0 KS PELIKAN LOWICZ RKS RADOMSKO 70117 SP3G5B 13:00 0:0 1:1 UD SOCUELLAMOS CF CD BADAJOZ 70159 RUS3 10:00 : 0:2 SAKHALIN SAKHALINSK FC METALLURG LIPETSK 70108 SPR4B 12:15 : 1:2 CD SANTURTZI KE URDULIZ FT 70118 SPR1A 13:00 : 0:0 SILVA SD CD AS PONTES 7023 CHIRE 10:30 1:0 1:0 HENAN JIANYE WUHAN ZALL FC 70008 SP3G1B 12:30 0:0 1:0 REAL VALLADOLID B BURGOS CF 70119 SPR10A 13:00 : 0:2 CD CABECENSE XEREZ CD 7024 SKOCH 10:30 2:0 4:1 JEONBUK HYUNDAI MO.. GWANGJU FC 70009 SP3G4B 12:30 1:0 2:0 CF CADIZ B UD LAS PALMAS B 70120 SPR13A 13:00 0:0 1:0 EDMF CHURRA UD LOS GARRES 7025 AST4 11:00 2:0 3:0 OLYMPIC FC BRISBANE CAPALABA BULLDOGS 70010 SIN 12:30 2:0 4:0 LION CITY SAILORS FC GEYLANG INTERNATION.. 70121 SPR16A 13:00 : 1:2 CD VAREA CA VIANES 7026 JAP3 11:00 0:0 0:1 KATALLER TOYAMA GRULLA MORIOKA 70011 SIN 12:30 0:2 0:4 YOUNG LIONS FC ALBIREX NIIGATA SINGA.. 70122 SPR16A 13:00 : 2:2 CD VILLEGAS CD AGONCILLO 7027 JAP 11:00 2:0 2:1 SANFRECCE HIROSHIMA VISSEL KOBE 70012 SPR13B 12:30 : 3:2 FC LA UNION ATLETICO MULENO CF 70123 SPR3A 13:00 : 1:1 CD GUARNIZO TROPEZON 7762 CRHNLR 11:00 : : NK DUGOPOLJE LOKOMOTIVA ZAGREB 70109 SP3G5A 12:30 0:0 1:2 GETAFE CF B CF RAYO MAJADAHONDA 70124 SPR5B 13:00 0:0 1:0 UA HORTA CE BANYOLES 7812 KAZ 11:00 0:0 0:1 SHAKHTER KARAGANDY FC ORDABASY 70110 SPR11A 12:30 : 1:2 CE FELANITX CD CONSTANCIA 70125 SPR6A 13:00 0:0 0:0 PATERNA CF TORRENT CF 7847 SER19 11:00 : : PARTIZAN BELGRAD OFK BELGRADE 70111 SPR11B 12:30 : 2:0 CD LLOSETENSE UD ALCUDIA 70126 SPR7B 13:00 0:0 0:0 CD MOSTOLES REAL ARANJUEZ CF 7889 AUS20 11:00 0:3 0:6 BRISBANE STRIKERS FC BRISBANE ROAR FC 70112 SPR6B 12:30 : 0:0 CF INTERCITY HERCULES CF B 70127 SPR9B 13:00 0:0 1:0 ATLETICO MALAGUENO JUVENTUD TORREMOLI.. 70001 AUSBR 11:00 : 0:3 ACACIA RIDGE BRISBANE KNIGHTS 70113 SPR7A 12:30 : 3:1 CD SAN FERNANDO DE .. DAV SANTA ANA 70165 SP3G1B 13:00 2:0 3:1 NUMANCIA CD MARINO LUANCO 70002 AUSBR 11:00 : 1:1 GRANGE THISTLE TOOWONG 70114 SPR7B 12:30 1:3 2:4 CD EL ALAMO AD ALCORCON B 70168 SPR18A 13:00 : 3:1 ALMAGRO CF ATLETICO IBANES 7765 CZE4 11:15 C Canc. FK METEOR PRAGUE VIII BRANDYS NAD LABEM 7096 SP1 13:00 0:0 0:0 SD EIBAR CA OSASUNA 70169 SPR5A 13:00 : 0:2 CF MONTANESA IGUALADA CF 7766 CZE4 11:15 : : FC ZBROJOVKA BRNO B FC SLOVAN HAVLICKUV .. 7097 SP3G5A 13:00 0:2 1:2 LAS ROZAS CF REAL MADRID B 70170 SPR5A 13:00 C Canc. CF POBLA DE MAFUMET SAN CRISTOBAL CP 7745 AUS3 11:30 : : SK SLOVAN HAC SR WGFM DONAUFELD 7098 SP2 13:00 C Canc. ALCORCON AD SD PONFERRADINA 70171 SPR7A 13:00 : 1:1 AD UNION ADARVE CD PARACUELLOS ANT.. 7857 SLK2 11:30 : : FC STK 1914 SAMORIN MFK DUKLA BANSKA BY.. 7110 AZE 13:00 1:0 1:0 NEF. BAKU (AZE) SABAH 70172 SPR9B 13:00 : 2:0 VELEZ CF ALHAURIN DE LA TORR.. 70003 SPR14A 11:30 : 0:1 EXTREMADURA UD B CD CORIA 7111 EST1 13:00 1:2 4:2 TARTU JK TAMMEKA FC KURESSAARE 70173 VIE2CH 13:00 0:0 0:1 BINH PHUOC K. KHANH HOA 70160 VIE2CH 11:30 0:1 0:3 HUNG VUONG AN GIANG PHO HIEN FC 7114 JAP 13:00 1:0 3:0 KAWASAKI FRONTALE NAGOYA GRAMPUS 70226 SPR17A 13:00 : 3:1 CD VALDEFIERRO CDJ TAMARITE 70225 AUS4 11:30 : : ANNABICHLER SV SF RUCKERSDORF 7115 SKOCH 13:00 1:0 4:0 POHANG STEELERS FC ULSAN HYUNDAI FC 7118 POR2 13:15 2:0 2:1 ACADEMICA DE COIMBR.. FC PENAFIEL ALL BETS ARE SUBJECT TO OUR REGULATIONS - PRICES ARE SUBJECT TO FLUCTUATIONS - ΟΛΑ ΤΑ ΣΤΟΙΧΗΜΑΤΑ ΥΠΟΚΕΙΝΤΑΙ ΣΤΟΥΣ ΚΑΝΟΝΙΣΜΟΥΣ ΤΗΣ ΕΤΑΙΡΙΑΣ ΜΑΣ - ΟΙ ΤΙΜΕΣ ΥΠΟΚΕΙΝΤΑΙ ΣΕ ΑΛΛΑΓΕΣ Issued Date Page WEEKEND FOOTBALL RESULTS 19/10/2020 09:27 2 / 6 INFORMATION INFORMATION INFORMATION RESULTS RESULTS RESULTS GAME CODE HOME TEAM AWAY TEAM GAME CODE HOME TEAM AWAY TEAM GAME CODE HOME TEAM AWAY TEAM No CAT TIME HT FT No CAT TIME HT FT No CAT TIME HT FT Sunday, 18 October, 2020 Sunday, 18 October, 2020 Sunday, 18 October, 2020 7119 HOL1 13:15 1:0 1:1 FEYENOORD ROTTERD.
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    FC Gifu vs Avispa Fukuoka - Saturday November 17, KO 2pm It is the last game of the season, and there are plenty of reasons to get down to the stadium and support the club. FC Gifu family: All the members of the “FC Gifu family” will be in attendance. Support manager Nene Ito will be there, as will club ambassador Otoha Machi. Joining them will be idol group, and fellow FC Gifu ambassadors, Matsuri nine. In addition to them, we will have our two “Stadium DJ’s” - Ryousuke Kuze and Tomoyasu Hiramatsu on the microphones. Hirogare project: This will be the final game for the “Hirogare green flag” - provided by our sponsor NGK Spark Plugs. Once again, we’d like the supporters to make a green wall when the players enter the field of play by holding up their hirogare green flags. Gifu Newspaper and Gifu Broadcasting Service giveaway: The local newspaper and the local TV channel will be giving away free local foods - including the very popular chestnut snack called Kurikinton - via a lottery ticket, given to the first 3,000 people to enter the stadium. The winners will be announced at half time. CCN Stage: The stage area in the food court will be very busy on Saturday with a number of events taking place. Supporters will be able to see Otoha Machi do a talk event, GGG dancing, mascot Giffy doing his thing, a Matsuri nine talk show, performances from the Green Angel cheerleaders among many other things. The events on the stage start at 11am with Machi’s talk event.
  • Weekend Football Results Midweek Football

    Weekend Football Results Midweek Football

    Issued Date Page WEEKENDMIDWEEK FOOTBALLFOOTBALL RESULTSRESULTS 04/11/2020 08:52 1 / 2 INFORMATION INFORMATION INFORMATION RESULTS RESULTS RESULTS GAME CODE HOME TEAM AWAY TEAM GAME CODE HOME TEAM AWAY TEAM GAME CODE HOME TEAM AWAY TEAM No CAT TIME HT FT No CAT TIME HT FT No CAT TIME HT FT Saturday, 03 October, 2020 Tuesday, 03 November, 2020 Tuesday, 03 November, 2020 2184 AUS4 11:30 2:2 4:4 SOUTHS UNITED FC MITCHELTON FC 2196 KAZ 13:00 0:0 3:0 TOBOL KOSTANAY FC KAISAR KYZYLORDA 2209 BAHC1 17:00 : 2:0 AL-MUHARRAQ SC MANAMA CLUB 2198 VIECH 13:00 1:1 2:3 HONG LINH HA TINH FC HO CHI MINH CITY FC 2210 BAHC1 17:00 C Canc. AL-NAJMA MANAMA BUSAITEEN Tuesday, 03 November, 2020 2039 BUC 13:30 : : ZAGORETS NOVA ZAGO.. PFC LOKOMOTIV PLOVD.. 2069 GRE1 17:15 1:0 1:0 PANATHINAIKOS ATHENS APOLLON SMYRNIS 2009 JAP3 06:00 0:0 1:1 AZUL CLARO NUMAZU GAINARE TOTTORI 2040 POLC 13:30 0:0 0:2 KS SLEZA WROCLAW GORNIK LECZNA 2224 SAU2 17:20 : 2:3 JEDDAH CLUB AL SAHEL SC 2010 JAP3 06:00 4:0 5:0 BLAUBLITZ AKITA KAMATAMARE SANUKI 2041 PHIL 14:00 0:4 0:10 MAHARLIKA MANILA FC UNITED CITY FC 2070 GERC 17:30 1:2 1:4 1. FC SCHWEINFURT 05 SCHALKE 04 2011 JAP3 06:00 : 2:0 FC IMABARI GAMBA OSAKA U23 2042 ROM3 14:00 1:0 1:0 AFC METALUL BUZAU AFC PROGRESUL 1944 .. 2071 GEO 17:55 1:0 2:1 FC LOKOMOTIVI TBILISI FC SABURTALO TBILISI 2012 JAP3 06:00 1:1 2:2 SC SAGAMIHARA FUJIEDA MYFC 2043 ROM3 14:00 1:0 1:0 ACS VIITORUL SELIMBAR CSM JIUL PETROSANI 2072 CLW 18:00 4:1 6:1 FERENCVAROSI TC RACING FC UNION LUXE.
  • Uefa Europa League

    Uefa Europa League

    UEFA EUROPA LEAGUE - 2018/19 SEASON MATCH PRESS KITS (First leg: 0-3) NSK Olimpiyskyi - Kyiv Thursday 14 March 2019 FC Dynamo Kyiv 18.55CET (19.55 local time) Chelsea FC Round of 16, Second leg Last updated 12/03/2019 16:04CET Previous meetings 2 Match background 5 Team facts 8 Squad list 11 Fixtures and results 13 Match-by-match lineups 17 Match officials 20 Legend 21 1 FC Dynamo Kyiv - Chelsea FC Thursday 14 March 2019 - 18.55CET (19.55 local time) Match press kit NSK Olimpiyskyi, Kyiv Previous meetings Head to Head UEFA Europa League Date Stage Match Result Venue Goalscorers Pedro Rodríguez 17, 07/03/2019 R16 Chelsea FC - FC Dynamo Kyiv 3-0 London Willian 65, Hudson- Odoi 90 UEFA Champions League Date Stage Match Result Venue Goalscorers Dragović 34 (og), 04/11/2015 GS Chelsea FC - FC Dynamo Kyiv 2-1 London Willian 83; Dragović 78 20/10/2015 GS FC Dynamo Kyiv - Chelsea FC 0-0 Kyiv Home Away Final Total Pld W D L Pld W D L Pld W D L Pld W D L GF GA FC Dynamo Kyiv 1 0 1 0 2 0 0 2 0 0 0 0 3 0 1 2 1 5 Chelsea FC 2 2 0 0 1 0 1 0 0 0 0 0 3 2 1 0 5 1 FC Dynamo Kyiv - Record versus clubs from opponents' country UEFA Champions League Date Stage Match Result Venue Goalscorers Manchester City FC - FC 0-0 15/03/2016 R16 Manchester Dynamo Kyiv agg: 3-1 Buyalskiy 59; Agüero FC Dynamo Kyiv - Manchester 24/02/2016 R16 1-3 Kyiv 15, David Silva 40, City FC Touré 90 UEFA Europa League Date Stage Match Result Venue Goalscorers Yarmolenko 21, Teodorczyk 35, 5-2 Miguel Veloso 37, 19/03/2015 R16 FC Dynamo Kyiv - Everton FC Kyiv agg: 6-4 Gusev 56, Antunes 76; R.
  • Home Home Away Away 17 Roasso Kumamoto 0 1.86 1.87 2.45 Home

    Home Home Away Away 17 Roasso Kumamoto 0 1.86 1.87 2.45 Home

    19 / 05 / 2018 17:00 Home Asian Handicap Over/Under Home Asian Handicap Over/Under Kick-off Kick-off Matches Standing Win/Draw/Win Matches Standing Win/Draw/Win time Over/ time Over/ Handicap Odds Total Handicap Odds Total Away Under Away Under 17 Roasso Kumamoto 0 1.86 Over2/2.5 1.87 2.45 Home 9 FC Seoul 0/+0.5 1.98 Over2.5 1.93 3.15 Home 20 / 05 20 / 05 JPN2 13 Mito Hollyhock 0 1.94 Under2/2.5 1.83 2.6 Away KOR1 1 Jeonbuk Motors 0/-0.5 1.82 Under2.5 1.77 2.1 Away 12:00 15:00 0007 3.2 Draw 0036 3.2 Draw -- Sunshine Coast -- -- -- -- -- Home 7 Pohang Steelers 0/+0.5 1.69 Over2.5 1.85 2.58 Home 20 / 05 20 / 05 AUNP -- North Queensland Utd -- -- -- -- -- Away KOR1 2 Suwon Bluewings 0/-0.5 2.11 Under2.5 1.85 2.35 Away 12:00 15:00 0104 -- Draw 0037 3.43 Draw -- Grulla Morioka -- -- -- -- -- Home 10 Beijing Renhe +0.5 1.7 Over2.5/3 1.85 2.82 Home 20 / 05 20 / 05 JPN3 -- Fujieda MYFC -- -- -- -- -- Away CHN1 5 Guangzhou Evergrande -0.5 2 Under2.5/3 1.75 1.95 Away 12:00 15:30 0105 -- Draw 0059 3.2 Draw -- Blaublitz Akita -- -- -- -- -- Home 14 Dalian Transcendence +1 1.92 Over2.5 1.58 5.15 Home 20 / 05 20 / 05 JPN3 -- Nagano Parceiro -- -- -- -- -- Away CHN2 4 Shenzhen FC -1 1.78 Under2.5 2.02 1.32 Away 12:00 15:30 0106 -- Draw 0112 4.45 Draw -- Azul Claro Numazu -- -- -- -- -- Home 7 Vissel Kobe 0 1.78 Over2.5 2 2.37 Home 20 / 05 20 / 05 JPN3 -- Fukushima Utd -- -- -- -- -- Away JPN1 3 Consadole Sapporo 0 2.08 Under2.5 1.8 2.61 Away 12:00 16:00 0107 -- Draw 0020 (Mp) 3.33 Draw -- Maitland -- -- -- -- -- Home 20 Ehime FC 0 1.98 Over2/2.5 1.97
  • Economia Aziendale Online Principles

    Economia Aziendale Online Principles

    Economia Aziendale Online (2011) 3: 247-260 Principles www.ea2000.it Ubaldo Comite Dip.to di Scienze Aziendali, Università della Calabria, Rende (Cs) – Università Telematica E-Campus, Novedrate (Co) E-mail: [email protected] Economia Aziendale Online Vol. 3, 1/2012: 153-174 Working Papers www.economiaaziendale.it DOI: 10.4485/ea2038-5498.003.0012 Financial communication in professional football clubs Paolo Pietro Biancone, Alberto Solazzi Abstract Nowadays football is not a simple show but also business with revenues of the football market amounting to 12,6 thousand million euros in the European Union in 2005 and 2006 only. Despite the importance of this mar- ket, very little research has critically examined the financial communication of football teams as enterprises in this market. As such, this paper critically discusses the valuation and the application of the impairment test of intangibles assets of football teams. Specifically, this study looks at players’ registrations, which are recorded as a specific item among the intangibles of the statement of financial position of professional football enterprises. Indeed, the players’ registrations represent the main item of football teams balance sheets. As such, this paper critically analyses the application of the rules defined by IAS/IFRS, with the objective to find a correct treatment of enrolment and valuation of players’ registrations in financial statements. Currently, IAS/IFRS are applied only to listed companies. However, IAS/IFRS could be useful for unlisted companies in