Originally Posted by
Toronto Gooner
Err, Arsenal's accounts are part of the audited figures published every year. Whilst they do not provide specific details of individual bank accounts, they do provide the necessary information regarding finances.
As for Barcelona, there are several major differences between them and Arsenal. First, and probably most critical, is the fact that they are a member-owned organisation and not a publicly (albeit limited) traded company. Another huge fact is that they have (along with Real Madrid) a special deal with the television companies whereby these two clubs receive the lion's share of revenues. All-in-all Barcelona is able to fund its transfer activities through loans and debts because it has such a strong cash flow.