A STUDY ON HUMAN RESOURCE ACCOUNTING DURING CONVERGENCE OF IFRS IN INDIA
Journal Title: IJAR-Indian Journal of Applied Research - Year 2019, Vol 9, Issue 4
Abstract
Human beings are the most precious resource for any organization. Employees are the greatest asset of an organization and the success or failure depends on the skill and the performance of the employees. Human Resource Accounting is a process of identifying and measuring data about human's resource and communicating this information to the interested parties. HRA helps the management in taking managerial decision relating to selection, lay-off, transfers, training, promotion etc. The use of HRA is however limited by lack of universal approach to its reporting and low level of awareness and acceptance of the technique. Currently in the era of international trade and commerce, uniformity in accounting standards and disclosures has become essential. As a step for global accounting, India too decided to converge with IFRS by developing a standard called Ind AS. This paper aims to study role of Human Resource Accounting in India as well as impact of convergence of IFRS on HRA in India.
Authors and Affiliations
Minouti Hersh Jani, Sonal Gogri
Keywords
Related Articles
- EP ID EP549949
- DOI -
- Views 53
- Downloads 0
SARVEPALLI RADHAKRISHNAN ON SOLUTION OF HUMAN ENVIRONMENTAL PREDICAMENT
The paper presents an ecological frame to change the economic and social trends now deepening the human predicament, viz. overpopulation and continuing population growth, overconsumption by rich societies, resource deple...
LITERATURE SURVEY ON MACHINE LEARNING BASED TECHNIQUES IN MEDICAL DATA ANALYSIS
Machine Learning plays a significant role among the areas of Artificial Intelligence (AI). During recent years, Machine Learning (ML) has been attracting many researchers, and it has been successfully applied in many fie...
Prevention is Better Than Cure” in Reference to Industrial Dispute at Manesar Plant of Maruti Suzuki in 2012
The aim of the study is to touch the sensitivity of industrial relation which can result in industrial disputes in reference to Manesar Plant case of Maruti Suzuki. Which shows that how a critical industrial relation can...
Processing Flows of Information at Emergency Situation
During natural disasters or emergency situations, an essential requirement for an effective emergen c y management is the information sharing. In this paper, we present an access control model to enforce controlled infor...
Serialized Story Telling : A Study of Narrative Mode in Comics
Comics are the most effective and powerful communicative medium of any literature. Through images and texts, it attracts people of all ages. For this reason, it is considered as the powerful visual medium. Comics narrate...