Points out that, in conventional accounting, the costs associatedwith human resources have always been treated as expenses and, as such,have been written off annually in the financial statement. Suggests thatmany practitioners were concerned that an organizations employees werenot properly accounted for on the balance sheet, preventing a truereflection or assessment of the state of the business. Also explores thevalue of human resources as measured by the present worth of potentialservices that could be rendered to the firm if the individual maintainedmembership throughout his or her expected service life. But this methodpresents problems of measurement in determining worth or value. Finally,examines the firms responsibility to shareholders with regard toreporting human resource investments objectively in financial statementsin light of CICA standards, as well as capitalization and amortizationdecisions to be taken.
Managerial Auditing Journal – Emerald Publishing
Published: Feb 1, 1993
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