Human Resource Accounting and Financial Reporting
عنوان مقاله: Human Resource Accounting and Financial Reporting
شناسه ملی مقاله: EAMS01_250
منتشر شده در کنفرانس بین المللی اقتصاد، حسابداری، مدیریت و علوم اجتماعی در سال 1393
شناسه ملی مقاله: EAMS01_250
منتشر شده در کنفرانس بین المللی اقتصاد، حسابداری، مدیریت و علوم اجتماعی در سال 1393
مشخصات نویسندگان مقاله:
Hossain Abdi - MA in student Financial Management, Islamic Azad University, Science and Research Branch,Semnan, Iran
Hushang Mohagheghi - MA in student Financial Management, Islamic Azad University, Science and Research Branch,Semnan, Iran
Majid Bajlan - MA in student Financial Management, Islamic Azad University, Science and Research Branch,Semnan, Iran
خلاصه مقاله:
Hossain Abdi - MA in student Financial Management, Islamic Azad University, Science and Research Branch,Semnan, Iran
Hushang Mohagheghi - MA in student Financial Management, Islamic Azad University, Science and Research Branch,Semnan, Iran
Majid Bajlan - MA in student Financial Management, Islamic Azad University, Science and Research Branch,Semnan, Iran
The human resources considered as the most important resource in every entity, because it represents the resource that controls and directs the other resources, but the accounting still not recognized the human resources (HR) as asset in the statement of financial position, because the lack of measurement to these resources by using generally accepted concept, resulted in continuity of criticize the absence of HR assets from statement of financial position. Therefore the purpose of this research a review of the theoretical discussions accounting human resources and its relation with service Financial
کلمات کلیدی: Accounting, Human Resource Accounting, Financial Reporting
صفحه اختصاصی مقاله و دریافت فایل کامل: https://civilica.com/doc/367330/