Football has become a sector that spread more than a sporting activity today, and as the development in this sector grows, more significant amounts have begun to be pronounced, which has revealed the necessity of offering financial data to the public in a transparent manner. As the football sector expand, fans have become more interested in the financial conditions of their teams as well as their sporting achievements. In particular, the team expects sporty success and also expects the club to use their financial resources efficiently. The emergence of football in this study, the current location, the development of football in Turkey, three big football teams in the history of Turkey, financial fair play and responsibility brought to the club examined. Accordingly, the vertical analysis of financial statements of the three major football clubs in Turkey and has been reviewed three fiscal periods through comparative analysis table types.
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