Recognizing Human Assets in Accounting: Examine How Human Capital Should be Valued
Current Issues in Finance Table of Contents 1.Definitions 1.1 Intangible assets 1.2 intellectual property 1.3human capital/human assets 2. Recognition of human assets 3. Evaluation of Human Assets 3.1 Human Resource Accounting (HRA) 3.1.1 Goals of HRA 3.1.2 Restrictions of HRA 3.2 HRA Measurement Models (Measuring the Immeasurable) 3.2.1 Historical Cost Model 3.2.2. Restrictions of … Read more