Home  Journals  International Accounting  3(153) - 2011 January

Disputive problems of accounting reflection of company’s human capital

Available online: 21 January 2011

Subject Heading: Foreign experience

JEL Classification: 

When working with personnel orientation on human capital determines the prerequisites for accounting not only for investments but also revenues and expenses connected with human capital as well as make managers want to orient on the indexes of efficiency of company’s activity. Review of the variants of reflecting human capital in the accounting system has been made in the article.

Keywords: human capital, accounting system, valuation, asset, economic benefits, control

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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