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- W2058088072 abstract "Points out that, in conventional accounting, the costs associated with human resources have always been treated as expenses and, as such, have been written off annually in the financial statement. Suggests that many practitioners were concerned that an organization′s employees were not properly accounted for on the balance sheet, preventing a true reflection or assessment of the state of the business. Also explores the value of human resources as measured by the present worth of potential services that could be rendered to the firm if the individual maintained membership throughout his or her expected service life. But this method presents problems of measurement in determining worth or value. Finally, examines the firm′s responsibility to shareholders with regard to reporting human resource investments objectively in financial statements in light of CICA standards, as well as capitalization and amortization decisions to be taken." @default.
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- W2058088072 date "1993-02-01" @default.
- W2058088072 modified "2023-09-26" @default.
- W2058088072 title "Accounting for the Firm’s Human Resources" @default.
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- W2058088072 doi "https://doi.org/10.1108/02686909310026440" @default.
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