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Human Capital As Subject Of Accounting

Author

Listed:
  • Slavi Genov

    (University of Economics – Varna)

Abstract

The report addresses issues related to human capital accounting. The costs of recruitment, selection, hiring and accommodation, as well as the costs related to training and retraining, represent an investment in human capital. The approaches, methods and possible reporting options are observed. When evaluating the approaches, the labor relations are divided into contracts with limited and unlimited labor mobility.

Suggested Citation

  • Slavi Genov, 2021. "Human Capital As Subject Of Accounting," INTERNATIONAL SCIENTIFIC AND PRACTICAL CONFERENCE "HUMAN RESOURCE MANAGEMENT", University of Economics - Varna, issue 1, pages 181-187.
    • Handle: RePEc:vrn:hrmsnr:y:2021:i:1:p:181-187
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    File URL: http://conference.ue-varna.bg/hrm/wp-content/uploads/Proceedings/Papers2021/Genov.pdf
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    More about this item

    Keywords

    Cost Capitalization; Human Capital; Human Resources; Human Resources Accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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