publication . Article . 2019

International accounting standards, a sound base for a good start toward human resources value accounting

Elda Hoxhaj;
Open Access English
  • Published: 01 Jan 2019 Journal: European Journal of Economics (issn: 2519-1284, eissn: 2520-0429, Copyright policy)
  • Publisher: International Institute for Private Commercial and Competition Law
Abstract
International Accounting Standards developed as an indispensable need to enhance the public confidence and accountability. With the mission to bring uniformity, transparency and effectiveness, IAS IFRS are more and more worldwide required. The purpose of this paper is to provide an overview of IAS/IFRS concerning Human resource accounting (HRA) related issues with the aim of promoting continued academic research on that field. The paper defines HRA and evidences the current base of IAS/IFRS, which could contribute as a sound base for developing human resources value accounting. Highlighting the importance of HRA, it aims to provide a follow-up analysis of Intern...
Subjects
free text keywords: Law, K, Social Sciences, H
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