Some accountants have advocated that a companys human assets be measured and included directly in the financial

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Some accountants have advocated that a company’s human assets be measured and included directly in the financial statements. For example, the costs of hiring and training an employee would be recorded as an asset that is amortized over the employee’s expected term of service. Do you agree or disagree? Why?

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Accounting Information Systems

ISBN: 978-0133428537

13th edition

Authors: Marshall B. Romney, Paul J. Steinbart

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