摘要：A characteristic feature of sports clubs with the public benefit organization status, which distinguishes them from other clubs, is their non-profit activity. Contrary to business entities, sports clubs with the public benefit organization status are focused on meeting the needs of society in terms of supporting and disseminating physical culture. This activity is referred to as ‘statutory activity’. Public benefit organizations are required to distinguish between paid and unpaid public benefit activities, as well as economic activities, if any. As a result, it becomes possible to identify revenues, costs and results for each of these activities. When keeping the accounts of public benefit organizations, one should take into account the different understanding of revenues and costs when comparing with other entities conducting economic activity. This is so because, unlike economic entities operating for profit, their activities must be implemented in such a way as to encourage potential donors to donate funds for their implementation. As a result of the statutory obligations resulting from having the status of a public benefit organization, such sports clubs are obliged to prepare and publish an annual financial statement and a substantive report on their activities. These documents contain a wide range of information, mainly concerning elements related to the accounting of public benefit organizations. The subject of the research is the accounting of sports clubs with the public benefit organization status in 2019. The aim is to analyse them in terms of selected accounting aspects.For the purposes of this paper, the following two research hypothesis were formulated: 1.Most sports clubs with the public benefit organization status prepare a basic substantive report.2.Revenues derived from public sources are the main source of revenues for sports clubs with the public benefit organization status. This paper fills a research gap in the field of accounting – it focuses on the quality of financial reporting of sports clubs with the status of public benefit organizations.
