محاسبة الموارد البشرية وفقا لمعايير المحاسبة الدولية في المؤسسات الاقتصادية

الملخص EN

Human resources play an important role in development and success of economic institutions as it contributes mainly in achieving their objectives.

In order to identify a managerial tool that cares about employees as an organizational resource and measures the costs of selection, employment, training and development of these resources and generating its value, that can be accomplished by adopting human resource accounting and applying its governed principles, which is characterized by being accounting that is specialized in specific type of assets, represented in human assets, as long institutions spend a lot of money to train and qualify individuals, therefore these burdens are in the form of investments in human resources.

This research aims to highlight the human resource accounting from theoretical prospective and how it will be determined, evaluated and processed through the international accounting standards.