Il calcio professionistico come business tra risultato sportivo ed economia aziendale : brevi note sul volume di Cristiano Guarna, "Le società di calcio professionistiche e l'informativa di bilancio"

Starting from the recent CAS Consent Award ruling declaring the exclusion of AC Milan from participating in the UEFA Club competitions of the sporting season 2019/2020 due to violation of financial fair play rules, the author proposes some reflections on the economic dimension of professional football and on the effects on sports clubs, recalling the book by Cristiano Guarna “Le società di calcio professionistiche e l’informativa di bilancio” (Rome, 2017). With a business science approach, this book analyzes the most appropriate economic-financial communication methods to respond to the multiple needs of the management of professional clubs, highlighting how the financial statement represents a research topic and a privileged point of reflection, both with reference to the elaboration of the doctrine, that with reference to the practice of accounting rules, also in consideration of the incidence of civil law, international accounting principles and federal rules, specific to sports legal system.