JÁTÉKOSJOGOK VAGYONI SZEREPE HAZAI ÉS KÜLFÖLDI FUTBALLKLUBOK BESZÁMOLÓI ALAPJÁN

Sport – and particularly football – has evolved into a strategically significant sector of the global economy. Professional football today is no longer merely a form of entertainment but a complex business model with substantial value-creation potential. The volume of capital flowing into sports continues to grow, as reflected in increasing transfer market activity, rising transfer fees, and the expanding financial scope of clubs. In parallel, the strategic importance of the player market has intensified: player registration rights have become one of the most important intangible assets football clubs hold. As such, these rights' accounting recognition and valuation is not merely a technical issue but a central element of sport-related financial planning and strategic management. The rise in transfer fees directly affects clubs' asset structure and long-term financial strategies. This study conducts a comparative analysis of the financial statements of three European football clubs – Borussia Dortmund, Juventus FC, and FTC Labdarúgó Zrt.– from 2020 to 2024. The objective is to examine the development of the value, proportion, and role of player rights in the clubs' asset structures and to assess how these changes can be interpreted within the broader context of sports strategy and capital market dynamics. The research focuses on identifying whether there is a correlation between the increasing capital inflow into the football industry and the rising asset value of player rights, how these intangible assets are proportionally represented within total assets, and what trends can be observed across the clubs' financial positions.