Paris Saint-Germain is in the pole position to sign Kylian Mbappé from AS Monaco. An impediment to the move seems to be whether PSG can do the deal this season and still comply with UEFA Financial Fair Play regulations. The amortization of Mbappé’s transfer fee over an expected five years would add $36M to PSG’s annual costs and another $7M at least for salary and bonuses. Any profit (transfer fee less unamortized cost of the player in question) can be booked as revenue in the year of the transaction. PSG would be on the hook for Mbappe's wages but would not have to book the amortized portion of the transfer fee in the 2017/18 financial statements.

Source: Forbes August 27, 2017 20:03 UTC