There are times during the game when I can’t identify the player that was offside or that “pushed from behind” because “Loss of Possession” penalties can be “delayed” whistle calls and because the referee does not give a number or I can’t hear his call. How can I record this information without knowing the player?

You can assign these types of statistics to the “team”. Click on “Team” in the Player Roster (see screen below), then click on the action button (e.g., Ground ball, Penalty-Loss of Possession). These entries show up as “Team statistics” on reports. Later, if you can identify the correct player, you may modify the record.