HUMAN RESOURCES AND FINANCIAL REPORTING – EVALUATION OF THE INVALUABLE

Daniela Georgieva ()
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Daniela Georgieva: University of Economics – Varna, Bulgaria

INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", 2024, issue 1, 121-129

Abstract: The purpose of the study is to systematize and analyze the acceptable approaches for providing information about human capital in the financial statements of enterprises. The characteristics of human capital as a source of economic growth are commented; the possible approaches for the presentation of a specific intangible asset in the accounting balance sheet and its evaluation according accounting standards, as well as the additional disclosures regarding human resources, as an element of the integrated reports of enterprises, are analyzed.

Keywords: human capital; accounting estimates; intangible asset; integrated reports (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:hrmsnr:y:2024:i:1:p:121-129

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