نموذج مقترح لمحاسبة الموارد البشرية وفق النظام المحاسبي المالي

الملخص EN

this study aims to develop a proposed model for accounting human resources in accordance with the financial accounting system, in order to consider the issue of human resources accounting as one of the most important modern positions in the field of accounting because of the extent of the importance of the human element within institutions in all its forms.

Also clarifying the hypotheses that underpin the most important methods to measure the value of the human resource, and through all this was proposed a model for accounting treatment of the human resource in accordance with the financial accounting system.