Analysis of the Transfer Contract of Emiliano Sala, Who Died in a Plane Crash, Within the Scope of IFRS 15

Year 2024, Issue: 79, 55 - 74, 30.01.2024

Cengiz Toraman Elif Ulucenk

https://doi.org/10.51290/dpusbe.1336093

Abstract

The aim of this study is to analyze the transfer contract of the football player Emiliano Sala, who died in a plane crash in 2019, within the scope of IFRS 15. Emiliano Sala was transferred from FC Nantes to Cardiff City FC for a transfer fee of 17 million euro. As the footballer passed away just after the transfer contract was signed, disputes arose between the parties regarding the payment of the transfer fee. As Cardiff City didn’t pay the first installment of the transfer fee, FC Nantes brought the matter to FIFA. When FIFA announced its decision in favor of Nantes, it gave both parties the right to apply to CAS. In this study, based on the information accessed, the transfer of Emiliano Sala is examined within the scope of IFRS 15 and it is concluded that this transfer is “completed” ,its “transfer of control has occurred” and “it has generated revenue in accordance with the performance obligation fulfilled at a certain time”.

Keywords

Emiliano Sala, FIFA, Football, IFRS 15

Uçak Kazasında Hayatını Kaybeden Futbolcu Emiliano Sala’nın Transfer Sözleşmesinin TFRS 15 Kapsamında İncelenmesi

Abstract

Bu çalışmanın amacı, 2019 yılında uçak kazasında hayatını kaybeden futbolcu Emiliano Sala’nın transfer sözleşmesinin TFRS 15 kapsamında incelenmesidir. Emiliano Sala 17 milyon euro bonservis bedeliyle FC Nantes’ten Cardiff City FC’ya transfer olmuştur. Transfer sözleşmesi imzalandıktan kısa bir süre sonra futbolcunun uçak kazasında hayatını kaybetmesi üzerine taraflar arasında bonservis bedelinin ödenmesiyle ilgili anlaşmazlıklar yaşanmaya başlamıştır. Cardiff City FC’nin bonservis bedelinin ilk taksitini ödememesi sebebiyle FC Nantes, konuyu FIFA’ya taşımıştır. FIFA FC Nantes lehine kararını açıklarken, her iki tarafa da CAS’a başvuru hakkı tanımıştır. Çalışmada, erişilen bilgilere dayanarak Emiliano Sala’nın transferi TFRS 15 kapsamında incelenmiş ve bu transferin; “tamamlandığı”, “kontrol devrinin gerçekleştiği” ve “belli bir anda yerine getirilen edim yükümlülüğüne uygun olarak hasılat oluşturduğu” sonucuna varılmıştır.

Keywords

Emiliano Sala, FIFA, Futbol, TFRS 15

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