سه شنبه 25 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
Human resource accounting and international developments: implications for measurement of human capital |
| عنوان فارسی مقاله | حسابداری منابع انسانی و تحولات بین المللی: پیامدهای اندازه گیری سرمایه انسانی |
| مشخصات مقاله انگلیسی | |
| نشریه: Citeseer |
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| سال انتشار |
2010 |
| عنوان مجله |
Journal of International Business and Cultural Studies |
| تعداد صفحات مقاله انگلیسی | 16 |
| رفرنس | دارد |
| تعداد رفرنس | 56 |
| چکیده مقاله | |
| چکیده |
Human Resource Accounting (HRA) involves accounting for expenditures related to human resources as assets as opposed to traditional accounting which treats these costs as expenses that reduce profit. Interest and contributions to growth in HRA have been evident in a number of countries. The strong growth of international financial reporting standards (IFRS) is an indication that the environment for international financial accounting is one that potentially encourages the consideration of alternative measurement and reporting standards and lends support to the possibility that future financial reports may include nontraditional measurements such as the value of human resources using HRA methods. |
| کلمات کلیدی |
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| دانلود | |
