HUMAN CAPITAL DAN KENDALA PENERAPANNYA DALAM LAPORAN KEUANGAN

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HUMAN CAPITAL DAN KENDALA PENERAPANNYA DALAM LAPORAN KEUANGAN

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Title: HUMAN CAPITAL DAN KENDALA PENERAPANNYA DALAM LAPORAN KEUANGAN
Author: Arsalan, Syakieb
Abstract: Human Capital has been examined in several countries. Financial statement users require information to hit an asset because it is important. However, in another hand, it is frequently to be ignored. Financial statement of human resources is supposed to get rendered in deep numeral. However, there is a problem of it. The problem is that making financial statement for intangible assets is not easy. Accounting scholars are dealing with new challenges on how to report this human resource capability proportionately and informatively to ensure the users of financial statement in order to get informed pretty well. Accounting conventionally treats expenditures for human resources as expense. Even the terminological character of the expenditures are kind of its unmitigated constitute human capital forming (human capital). By pinching it necessarily in capitalization accounting is treated to engage cost or value of human resources. This amends as human resource accounting or human resource accounting ( HRA ). This paper is aimed to discuss this issue by using the concept of human capital as an approach. The conclusion of this research is that the disclosure of the information in financial statement is the most possible way to be taken. Key words: Human Capital, Financial Statement.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/1905
Date: 2012-03-27


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