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Accounting for Investments in Human Capital

Н. Парасоцкая N. Parasotskaya Сергей Гуськов Sergei Guskov

Abstrak

The article discusses the concept of human capital, the existing approaches to its assessment, provides a definition of this concept. The article also justifies the need to take into account investments in human capital, formulated specific proposals for its accounting in organizations with the opening of the corresponding special account.

Penulis (4)

Н. Парасоцкая

N. Parasotskaya

Сергей Гуськов

Sergei Guskov

Format Sitasi

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Парасоцкая, Н., Parasotskaya, N., Гуськов, С., Guskov, S. (2019). Accounting for Investments in Human Capital. https://doi.org/10.12737/article_5c457f4e64cad1.24274990

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Informasi Jurnal

Tahun Terbit: 2019
Bahasa: en
Total Sitasi: 1×
Sumber Database: CrossRef
DOI: 10.12737/article_5c457f4e64cad1.24274990
Akses: Terbatas