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Employee Benefits Design and Compensation (Collection)
book

Employee Benefits Design and Compensation (Collection)

by Biswas
May 2014
Intermediate to advanced content levelIntermediate to advanced
785 pages
17h 13m
English
Pearson
Content preview from Employee Benefits Design and Compensation (Collection)

12. Human Resource Accounting

Aims and objectives of this chapter

• Define human resource accounting

• Explain the conceptual basis for HR accounting

• Explain the debate with respect to HR accounting

• Describe HR accounting methods

• Review cost-based models

• Discuss the economic value models for HR accounting

• Explain the limitations of each of these models

Thus far in this book we have been discussing human resource (HR) management topics that have accounting and finance implications. The basis of the discussion has been within the structure of current accounting principles and practices as defined by Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS).

The Background

This chapter covers ...

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Publisher Resources

ISBN: 9780133764710