Problems of factorgapic display of human capital in accounting and reporting
Journal Title: Economic Bulletin. Series: Finance, Accounting, Taxation - Year 2017, Vol 0, Issue 1
Abstract
Human capital is the main resource of micro and macroeconomic development and requires information provision on development trends. Such provision is the responsibility of the accounting and reporting, which should be improved in order to cope with the task. Management accounting, non-financial reporting and integrated reporting are the main directions of data formation on human capital. The accounting system should record such items as «Investment in human capital» and «right to use human capital»
Authors and Affiliations
Oleksandra Mazina
Keywords
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- EP ID EP438822
- DOI 10.33244/2617-5932.1.2017.92-100
- Views 316
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