Applying income approach for evaluation of football club

The author of the article explores the football club as a commercial entity or a business project. The problems arising from the use of methods of the income approach to the assessment of Russian football clubs, the structure of income and expense of such clubs and especially their forecasting. The analysis supported by statistical data from Western and Russian practice. In justifying the use of the income approach to the assessment of the football club, the author believes that neutralize the inherent limitations to this approach can be through the application of comparative and cost approaches that included the use of evidence and data on the market value of assets.