Should Human Resources Be Reflected on the Balance Sheet?

Edmonds, Charles P.; Rogow, Robert
January 1986
FE: The Magazine for Financial Executives;Jan1986, Vol. 2 Issue 1, p42
Trade Publication
Focuses on human resource accounting. Reasons for the failure of firms to include their human resource and other intangible assets to their balance sheets; Methods of human resource valuation; Reporting and use of human resource accounting.


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