SOME PROPOSED APPROACHES FOR WRITING OFF CAPITALIZED HUMAN RESOURCE ASSETS

Ahl Lau and Hs Lau

Journal of Accounting Research, 1978, vol. 16, issue 1, 80-102

Keywords: Human Capital; Human resource accounting; Depreciation; Markovian personnel system (search for similar items in EconPapers)
JEL-codes: J24 M40 M41 M5 (search for similar items in EconPapers)
Date: 1978
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:16:y:1978:i:1:p:80-102

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DOI: 10.2307/2490412

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