أثر رسملة تكاليف تكوين و تدريب الموارد البشرية على القوائم المالية : دراسة حالة مجمع صيدال

الملخص EN

The study aims at demonstrating the extent to which human resources can be measured using the historical cost model of human resources accounting within financial accounting system, by clarifying how to capitalize the human resources training costs at Saidal group.

and the impact of this procedure on the financial statements.

The results indicated that there were changes in the financial statements after adding a new item in assets under the name “human assets” with a decrease in the percentage of change in asset values after capitalizing the human resources training costs due to the high value of tangible assets compared to human assets.

An increase in the value of the liabilities elements was detected through the increase in the shareholder’s equity related to the change in income and the increase in taxes.