Evaluating the Classification of Employees as Company Assets
Authors : Jassim Alturki
Volume/Issue : Volume 9 - 2024, Issue 12 - December
Google Scholar : https://tinyurl.com/4kd3a2c6
Scribd : https://tinyurl.com/4rfy65ef
DOI : https://doi.org/10.5281/zenodo.14716949
Abstract : This paper examines the rationale behind current accounting standards, explores academic perspectives on human capital accounting, and discusses the implications of recognizing employees as assets. The classification of employees has been a subject of debate, highlighting challenges and opportunities in financial reporting. Evaluating the Classification of Employees as Company Assets: Accounting Standards and Academic Perspectives.
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