About this document

Enhancing HR Accounting via IFRS Standards by devy aisyah is a document available to read on EtoBox.

This document summarizes research on improving human resource accounting through international financial reporting standards. It discusses how human resources are currently treated as expenses rather than assets in financial statements. The study uses data from First Bank Nigeria to apply a human capital valuation model and finds that key financial metrics like return on assets are better when human resources are accounted for as assets rather than expenses. It recommends that the International Accounting S

Author

devy aisyah

Language

EN