Human Resource Accounting (HRA): Techniques and Accounting Treatment
KPMG Rahman Rahman Huq; The Institute of Chartered Accountants of Bangladesh (ICAB)
June 14, 2010
One of the most discussed dilemmas in the present accounting world is the Human Resource Accounting (HRA). Many theories have been given and many techniques have been proposed for valuing human resource. The main purpose of preparing this paper is the accumulating these techniques and methods and discussing the various aspects of these techniques and methods. The first phase of the paper I have given a detail discussion that have been proposed for valuing human resource till now. And in the second phase of the report I have discussed the accounting treatment and effect of these calculated human resources.
Number of Pages in PDF File: 14
Keywords: Human Resource, HRA, HRM, Accountingworking papers series
Date posted: June 14, 2010
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