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Human capital, below the limits of national accounting standards

Human capital, as a part of intellectual capital, is restricted by the situation provided by current accounting and national and international financial reporting standards. The human factor is the one that mirrors the result and performance of the company. It is the one that guides the fulfilment o...

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Autor principal: Diana-Nicoleta Nita
Format: Artigo
Idioma:Inglês
Publicat: Institutul de Studii Financiare 2021-06-01
Col·lecció:Revista de Studii Financiare
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Accés en línia:https://revista.isfin.ro/wp-content/uploads/2021/05/8.-Diana-Nicoleta-Nita.pdf
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