Very similar to the discussions had on here with the stadium sale, forget tactics etc, knowledge of FRS 102 accounting standards being a key skill.
Tbh Everton's justification of their PSR overspend or mitigations to it, is as laughable as the document the Club created for the stadium sale.
It's why I get annoyed, currently got a client doing a similar re-structure and the lawyer is charging 5k. So basically for the cost of a player sat on his arse a couple of days, our sorry mess could have been avoided.
I get the whole debate about FFP, but I direct the anger at Chansiri et al for presuming this could be brushed aside.
Similarly Everton could have sold a key player to balance their position, but chose to retain him.
The overall similarity, is that no one questions that the money spent was spent on some right shite on the field