Accidental loss is a specific situation
IFAB’s Law 4 explanation allows a player who accidentally loses footwear to play the ball or score before replacing it, with replacement required as soon as possible and by the next time the ball goes out. The bare foot alone does not automatically invalidate the goal.
Imagine a winger’s boot coming off during a challenge, followed immediately by a loose ball reaching that winger. A barefoot finish can look incompatible with compulsory footwear until the accidental-loss provision is considered.
Trace the loss before the finish
A goal replay often begins at the final pass and misses the earlier moment the boot came off. That missing frame matters: the example assumes accidental loss, not a player choosing to remove footwear and continue indefinitely.
The continuation allowance also does not erase the need to restore the equipment. Watch the next stoppage separately from the live scoring chance. This explains why the referee might award the goal and then ensure the player replaces the boot. The two decisions address different moments. This is an interpretation of the equipment procedure, not advice about playing without footwear.
Questions answered
Does the bare-foot contact automatically cancel the goal?
No, in the specified accidental-loss situation.
Can the player simply remain without the boot indefinitely?
No. Replacement is still required promptly under the rule.
Sources & further reading
Official references for the subjects discussed. Service terms and device software can change.