HUMAN CAPITAL: DISPLAY IN THE ACCOUNTING AND REPORTING OF ENTERPRISES

Authors

DOI:

https://doi.org/10.30890/2709-2313.2024-26-00-029

Keywords:

Human capital, accounting, workforce, reporting, employee, enterprise

Abstract

The problem of formation and use of human capital is studied. The possibility of displaying human capital in the current accounting and reporting of enterprises has been investigated. The two categories "labor force" and "human capital" are compared. Huma

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Published

2024-01-30

How to Cite

Peniak, Y., & Lukin, V. (2024). HUMAN CAPITAL: DISPLAY IN THE ACCOUNTING AND REPORTING OF ENTERPRISES. European Science, 4(sge26-04), 35–43. https://doi.org/10.30890/2709-2313.2024-26-00-029