توافق المعايير المحاسبية الدولية مع قياس رأس المال البشري Compatibility International Accounting Standards with the Human Capital Measurement | ||
| المجلة الدولية للعلوم القانونية و المعلوماتية | ||
| Volume 2, Issue 1, January 2019, Pages 150-162 PDF (406.03 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/ijslc.2019.201020 | ||
| Author | ||
| Talal Al-Alkawi | ||
| College of Adiminstrative Sciences, Applied Science University, Kingdom of Bahrain | ||
| Abstract | ||
| The aims of this study are to determine the appropriateness of international accounting standards and international financial reporting standards (IAS/IFRS) to build a special basis to measure human capital in business organizations. Researcher adopted scientific methodology research, and propose the conceptual theoretical framework for measuring human capital on the basis of IAS and IFRS. The main recommendations were to determine the quantitative indicators of human performance to measure the added value contributed by human resources, to measure their contributions to maximize productivity and achieve the organization’s objectives, in addition, researcher recommends the necessity to adopt the separate accounting standard of human capital. | ||
| Keywords | ||
| Human Capital; Measurement; International Accounting Standards | ||
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