Question
In recent years there have been attempts to place a value on the human assets of a business in order to drive a figure that
In recent years there have been attempts to place a value on the "human assets" of a business in order to drive a figure that can be included on the statement of financial position. Do you think humans should be treated as assets?
Would "human assets" meet the conventional definitions of an asset for inclusion on the statement of financial position? Why do you say that?
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Financial Accounting and Reporting
Authors: Barry Elliott, Jamie Elliott
18th edition
1292162406, 978-1292162409
