The guy who wrote the article for the FIFA magazine can't even get the basics right yet the Record have claimed that "FIFA insist Rangers ARE the same football club despite liquidation woes"
Of course FIFA have done nothing of the sort, the guy who wrote the article has "Claimed" Rangers were relegated so it shows you what he knows.
This is what was published..in full:
Scotland: Championship
Rangers eye top-flight return
Peter Eggenberger is a football writer who lives in Switzerland.
There have been exactly 400 matches between fierce Glasgow rivals Celtic and Rangers, but supporters of the two clubs have been waiting for the next league instalment of the Old Firm derby since the 2011/12 season. In spring 2012, Rangers were placed into liquidation and relegated to the fourth tier of Scottish football. The 54-time champions overcame another obstacle on the long road back to the Premier League last weekend but, after winning two successive promotions in style, that final leap is proving a little more difficult.
Following a number of inconsistent performances, Rangers finished the regular Championship season in third place, 24 points behind Edinburgh-based champions Heart of Midlothian, who were promoted automatically. The team that finishes third is only guaranteed a place in the quarter-finals of the promotion play-offs. In order to reach the top flight, Rangers would have to win two-legged ties against fourth-placed Queen of the South,Championship runners-up Hibernian, and finally Motherwell, who finished second bottom in the Premiership. The nerves of the Rangers players, coaching staff and supporters were stretched to breaking point against Queen of the South. A 2-1 victory away from home was followed by a hard-fought 1-1 draw in front of a near-50,000 capacity crowd at Ibrox, which sealed Rangers’ place in the play-off semi-final. Defender Lee Wallace netted Rangers’ equaliser after Queens’ top scorer Derek Lyle had given the visitors the lead. With nine minutes left on the clock, Slovenian forward Haris Vuckic was forced to head an effort off the line to prevent the tie from going into extra time. “It was one of the most stressful games of my coaching career,” said Rangers boss Stuart McCall after the match. The 40-time Scotland international can afford to breathe a little easier after the first leg against Hibernian on 20 May, though. Goals from Nicky Clark and Kenny Miller earned Rangers a 2-0 home victory and a solid foundation for the return leg three days later.