Teste de recuperabilidade de atletas profissionais: evidenciação nos clubes brasileiros de futebol da série A

Abstract

This research aimed to identify the evidence of impairment loss in Brazilian Series A football clubs as required by ITG 2003, also discussing the materiality of the reported loss values in relation to the ‘athletes’ and ‘Intangible Assets’ in relation to Total Assets. The research that sampled the tem soccer clubs that participated in the 2018 Brazilian Championship is descriptive as to the objective; as for the methodological procedures, it fits as documentar and for the discussion of the problem a quantitative approach was used. The results indicate that the period from 2014 to 2018, almost all the clubs, that is, eight of them evidence the anual assessment of the possibility of economic-financial recovery of the net book value of the contractual rights of each athlete in their explanatory notes, Explaining the adopted according to ITG 2003 and complying with the recommendations of Technical Pronouncement CPC 01. However, no monetary amounts recorded as impairment losses were disclosed, which leads to the understanding that the intangible asset ‘athletes’ is not presented a book value higher than the recoverable value in the period under analysis. Noteworthy, as na exception, the sports entity Santos Futebol Clube recognized impairment losses in 2015, whose materiality totals 12.35% and 6.53% in relation to Intangible Assets Athletes and Total Assets, respectively.