Human Resource Accounting

Abstract

Human resource accounting -  Assumptions of human resource accounting - Objectives of human resource accounting -  Human resource accounting in india - Resource accounting problems - Capitalization of human resources costs - Amortisation of human assets - Adjustment of human asset accounts - Presentation of human assets in financial statements - Manipulation of earnings - Human resourse accounting prospects - Resource accounting for effective use of manpower - Methods of valuing human resource - Acquisition cost - Replacement cost - Standard cost - Present value of future earnings method -  Herman son's unpurchased goodwill model -  Hermanson's adjusted discounted future wages model - Economic value method - Competitive bidding method.