Football moves people like hardly any other sport and is also a significant economic factor. The structures in professional football have long since changed: from pure sports clubs to profit-oriented business enterprises. As a result of this development, the scope of accounting and disclosure obligations that professional football clubs must adhere to has also grown. Central to the accounting of football companies are the football players themselves: they are recorded as player assets directly on the balance sheet and thus directly influence the assets and financial situation of the respective club. M.Sc. Svenja Müller and Prof. Dr. Sebastian Serfas provide a detailed overview of the fundamental approach and selected key aspects of the accounting of player values in professional football.