Ai Generated Football Player
Elisa Rathrock
The youth rating is not dynamic however a nation can improve the quality of its players over a number decades if clubs start & continue to improve their youth facilities, recruitment & coaching but this has to be a number of clubs not just one or two, your example of 15 seasons is still too short timespan & you probably need to be thinking about significant changes taking 30, 40 or even 50 years to happen.
Always thought it should be dynamic as look at Belgium. A generation ago, who'd have thought they would have these players? But like others said, it would take a long time to implement and there's a lot of variables
That will be because the clubs have invested in youth development so that they could sell to clubs in wealthier leagues, the core talent will be more or less as it was in the 80s when they got to a World Cup semi final & the 90s when they were woeful so just as in FM what has improved the quality of their players is how they've trained them.
Of course that is a huge part of it, but wouldn't the youth rating go up because of this. Agreed 95% of it is the clubs/FA investing in coaches, facilities etc plus the luck element, but would the youth rating get a general boost because of all this?
Not really & not for an established football nation, England's youth rating is something like 120 but world class English players consistently come through due to (imo incorrectly) high rated youth facilities & youth coaching at English clubs, iirc Belgium, Holland, France, Portugal & England all have a similar youth rating.
If you look at the nations where the current top 100 or 500 players come from the list will be remarkably similar to one from 2000, 1990, 1980, there hasn't really been a sizeable shift in nations & even the expected arrival of players from the US or Japan hasn't materialised. The only significant change has been in the number of top flight players from Africa which in part will be a result of natural migration, I will have to research this but I get the sense that a fair number of current African internationals will have been born in the EU or will have moved to the EU at a young age & are more a product of European football than improvements in youth development in Africa.
Edit: Also worth considering that the youth rating coves the breadth of football in that nation, Belgium has an solid squad of 15 but do they have much depth below that level & will the next generation that come through be any good? The same could be said of France who go through peaks & troughs, Portugal who bob along until they get a superstar, Holland are also a nation of feast or famine & England are like Portugal just without the superstar, even Spain might end up being brief period at the top (hard to see them drifting back to also rans but it could happen).
TBH there have only ever been two nations that have risen to the top in Europe & when looking at the trophy cabinet & latter stage Finals appearances can be considered to have stayed, of course they're Germany & Italy who stand head & shoulders above every other European nation.
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One major problem about the financial communications of football clubs is strictly linked to the accounting and disclosure of the footballers in the financial statements. The registration of the players represents, along with the stadium and the training infrastructure, the main asset of many professional football teams.
The control is within the football industry the most critical issue. Legal intervention and changes to the transfer system agreed between UEFA, FIFA and European Commission led to a greater freedom of movement for the footballers (Morrow, 2003). Generally speaking, a player can sign an employment contract for a period ranging from one to five years.Footnote 2 However, according to FIFA regulation (2016), the protected period for contracts between clubs and players has a duration of two years. At the end of this time span, there is the possibility for the footballer to get a disengagement from the contract and to request the termination of his contract unilaterally for just cause.4 Therefore, in the worst-case scenario, although the football company acquires the right to exploit the performance for 5 years, the future economic benefits would cover only part of the recovery time provided for in the initial contract.
The carrying value of MREPFs corresponds to the amount of money paid. In other terms, it represents its acquisition cost (Morrow, 1999). In theory, IAS 38 specifies that this value must include all the ancillary costs.Footnote 3
Hence, the free agent footballers are not registered as assets since there is no credible ground for a valuation so it is recommended to issue a free agent player among income statement rather than a cost capitalized in the balance sheet.
In this case, the carrying value of MREPFs is equal to the sum of the money paid and of the value attributed to the footballer offered for the trade. According to IAS\IFRS, this exchange must be done carrying the players at their book value (Gelmini, 2014).8
The amortization process must begin when the player is acquired (UEFA, 2015). The MREPFs are amortized over the length of the respective contract to an estimated residual value (Rowbottom, 2002), according to the recommendations of IAS 38.Footnote 5 It is widespread the idea (FIGC, 2009) that a single depreciation method must be adopted and the depreciation must be done individually for every single player. The depreciation method of the rights of players can occur in equal (more applied and known as straight-line method) or in decreasing depreciation charges.10 IAS/IFRS consider the straight-line method as the only acceptable method when it is not possible to determine reliably the benefits obtained using an intangible asset.Footnote 6
Finally, the original amortization plan undergoes changes resulting from the extension of the contract in case of a renewed agreement. In this case, the new amortization plan must consider the net book value of the right to the date of the contract extension and the new duration.
In the professional clubs, the benefits associated with a successful investment in youth academies have helped to focus attention on talent identification and development models (Reilly and Gilbourne, 2003). The increased value of young players will lead the way to higher investments in youth academies, scouting and development by European football clubs (Relvas et al., 2010).
The costs incurred for the promotion and organization of the youth academy can be generally compared with research and development costs because they have long-term rewards. The possible recovery of these costs by the future use of these players suggests to capitalize them.
Furthermore, Oprean and Oprisor (2014) underlined that underage players cannot sign professional contracts. Thus, the clubs have not right to exploit them: as consequence, there is no control over these players. Afterwards, in case they should sign a professional contract, their status quo will have a significant change as they can be accounted as free agents.
This study is based on a review of the pertinent academic literature, international accounting regulations and the FIFA and UEFA regulations. In addition, it assesses the best practices of several football clubs based on an analysis of their financial statements. These financial statements provide information annually on the overall financial position of the club at a given date. For football clubs this date is usually at or around the end of the sports season (Morrow, 1999). We examine several footnotes to the financial statements of football clubs that are from different countries (England, Italy and Scotland), playing in different categories in 2016 (First and Second League) and that adopt different accounting standards (International Financial Reporting Standards and Local GAAP). This study only assesses the financial statements of clubs that are published on their official websites. The football clubs that we have considered in the sample are the following: Juventus F.C., A.S. Roma, S.S. Lazio, Manchester United F.C., Manchester City F.C., Chelsea F.C., Arsenal F.C., Tottenham Hotspur F.C., Southampton F.C., Liverpool F.C., Leicester City F.C., West Ham United F.C, Birmingham City F.C., Norwich City F.C., Rangers F.C. and Celtic F.C.
Mancin (2009) considers appropriate that football companies use the estimated value in use not for every single player but considering the whole team. This is consistent with the inability of the individual player to produce single-handedly cash flows and with the provisions of IAS 36.16 From this point of view, the smallest identifiable group of assets that generates independently cash inflows is constituted by the team as whole. Moreover, the same scholar does not consider appropriate to resort to fair value in determining the recoverable value.
In England, the situation is completely different. Especially the clubs that play in Premier League are not only owners of the MREPFs but also of the stadium where they play and of the facilities for training where the players train.
Dropping down by category in Football League Championship, the same level of disclosure given by Tottenham Hotspurs is also provided by the Birmingham F.C. The club does not deem appropriate to determine the value in use of an individual footballer in isolation as that player. Furthermore, the club also believes that all the footballers cannot generate cash flows even when considered together. Accordingly, Birmingham F.C. considers the smallest CGU to contain all first team players, the stadium and the training facilities.26
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