Considerations Regarding the Assessment Capacity and Recognition in Accounting of Human Capital

Riana Iren Radu, Iuliana Oana Mihai () and Violeta Isai ()
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Iuliana Oana Mihai: “Dunarea de Jos” University of Galati, Romania
Violeta Isai: “Dunarea de Jos” University of Galati, Romania

Proceedings RCE 2017, 2017, 135-145

Abstract: At present, human capital generates interest in the global economic system for both researchers and different organizations, having both favorable and unfavorable arguments for recognizing accounting and financial reporting. However, aspects regarding the human capital are not clear and there is no international convention to provide unitary regulatory practice. In this context, having as a source of information papers belonging to well-known authors, specialized articles published at national and international level, we have corroborated the essential ideas to highlight the human capital characteristics, surnamed "the new millennium currency", as component of human capital being considered the best asset of a company.

Keywords: human resources; recognition; capital; intangible assets. Title of Book: Risk in Contemporary Economy (search for similar items in EconPapers)
JEL-codes: A23 M41 M51 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (1)

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Journal Article: Considerations Regarding the Assessment Capacity and Recognition in Accounting of Human Capital (2017)
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Persistent link: https://EconPapers.repec.org/RePEc:lum:progal:v::y:2017:i::p:135-145

DOI: 10.18662/lumproc.rce2017.1.11

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