أثر استخدام طريقة التكلفة التاريخية في الإفصاح عن الموارد البشرية : دراسة حالة شركة سيكستي تو لتحويل الرخام ببومرداس

Abstract EN

This study aimed to demonstrate the effect of applying the historical cost method on measuring and disclosing human resources, which it treated as an asset whose costs must be disclosed in the balance sheets and results accounts, as it fulfills the generally accepted accounting principles.

To achieve this goal, this method was applied to the financial statements of one of the Algerian economic institutions (Sarl Sixty Two), to test the hypothesis of finding the effect of including human resources within the assets of this institution, and the researcher then reached a set of conclusions and recommendations.