أثر تطبيق محاسبة الموارد البشرية على القوائم المالية : دراسة حالة شركة سونلغاز-وحدة سكيكدة

الملخص EN

This study aims to determine the impact of human resources accounting application on financial statements, with standing the case of skikda Sonelgaz unit in 2016, when we applicate HRA accounting thought a historical cost approach.

The study concluded that HRA application ensure the accounting disclosure principal by providing information about humans resources, and the humans assets amortization fulfill the periodical accounting principal