Certainly, yes.
I was just talking about the principle of a P&L account, and how they are largely based on transactional activity and detached from the movement of cash.
100% of the White sale will be included in the next set of results.
As someone answered above regarding a different transaction - the P&L will book 100% of a sale in the financial period it takes place, regardless of when the associated cash changes hands.
A purchase is different, however -...
Primarily seems to be through increased broadcasting revenues: "Broadcasting income increased from £89.9m to £123.0m", but a chunk of that will be from the delayed 2019/20 games: "The final six games of the 2019-20 season were played in July 20, meaning a proportion of the broadcasting income...
View the accounts here: https://resources.brightonandhovealbion.com/bhafc/document/2022/03/28/ab69a449-d46c-4bae-86a0-8a746d451dbf/Brighton-Hove-Albion-Holdings-Limited-accounts.pdf
ALBION ACCOUNTS 2020/21
Brighton & Hove Albion have filed their accounts for the 2020/21 season, the club's fourth in the Premier League and one played almost entirely behind closed doors due to the global pandemic.
The accounts show a reduction in the losses against the previous season...