أهمية القياس و الإفصاح المحاسبي لتكلفة الموارد البشرية في القوائم المالية

Abstract EN

Human resources accounting is a relatively modern subject in the field of accounting, as the human element is an important and vital resource in any economic institution, so the problem of how to evaluate this element and the classification of the costs that belong to it and the institution to obtain it arises.

And there are costs to be included in the assets as expenditure on this human element will increase the value of the assets of the institution.

Therefore, this study will discuss the methods of measurement and disclosure for the cost of human resources and show its importance in the institution, Increased attention to this human element, which is one of the most productive resources in institutions