Értékes sportoló; A játékjog értékelésének lehetőségei „VALUABLE” SPORTSMAN; POSSIBILITIES OF THE ASSESSMENT OF GAME LAW

Abstract

The assessment of human resources has a significance for each sector. It is also an important question in the examined sport sector. The specialty here is that accounting law makes it possible for the game law of sportsman to appear amongst the law of property. In spite of this, numerous problems can be identified.  By reviewing the accounting reports in Hungary, we can state that this kind of property law appears only in the area of football. Besides obeying to the regulations, the value of own players is not included in the registries. During the transfer, in case of players who become members of the team, a significant different can be shown between rating methods of the accounting value and market. The examination of the big clubs in Budapest suggests the same, because only in case of football does the value of game law appear with high amount amongst the laws of property. Based on the reports, we can observe two paradox effects. One of them is that an own player is always worth less than a purchased player. The other one is that an Olympic champion athlete in an individual sport branch is worth less in financial demonstrations than a football player playing in first class. In the area of football, it can be also shown that the accounting value is always smaller than the calculated market value. The game law value and property that is in the reports of the teams of Hungarian football championship are always under the rates determined by the Transfermarkt that is based on the most frequently used market values. The value of game law in the report is a fragment of the market-based values. To sum up, the value of human resources can be shown in the area of football, like the game law of sportsman. but this significantly differs from market evaluation. In case of individual sport branches, like economical value makers are not present in economic demonstrations.