HUMAN CAPITAL AS SUBJECT OF ACCOUNTING

Slavi Genov ()
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Slavi Genov: University of Economics – Varna

INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", 2021, issue 1, 181-187

Abstract: The report addresses issues related to human capital accounting. The costs of recruitment, selection, hiring and accommodation, as well as the costs related to training and retraining, represent an investment in human capital. The approaches, methods and possible reporting options are observed. When evaluating the approaches, the labor relations are divided into contracts with limited and unlimited labor mobility.

Keywords: Cost Capitalization; Human Capital; Human Resources; Human Resources Accounting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:hrmsnr:y:2021:i:1:p:181-187

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