VALUATION FRAMEWORK FOR FOOTBALL CLUBS

This study contains general information about company valuation, asset and liability structure of football companies, their receipts and expences, national and international rules for football industry. Those information give a notion and lay a base helping to answer the question: how to value football clubs? Additionally, factors of value creation in football clubs especially public offerings of them, football players as the most valuable assets of clubs and their financial evaluation are also examined and different theoric approaches for club valuaiton are criticised.