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
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