Soccer is not only the most relevant sport industry within the Italian society but also a significant business activity which produced an annual turnover of approximately € 6 Bln.

Soccer companies need to comply with specific financial reporting guidelines provided for by the FIGC. In the present contribution we aim at analyzing the most significant peculiarities of the accounting framwork and provide an empirical study on the 2020 financial statements of selected clubs competing in the Serie A division.

Special credits to Massimo Campioli, co-author of the publication.