INVESTMENTS IN HUMAN CAPITAL: ACCOUNTING AND ANALYSIS
The article reveals issues of improving the accounting and analysis of human capital and investments in business entities. The interpretation of investments in human capital as an element of financial statements is explained and a methodology for their reflection in accounts and reports is proposed.
Authors
- Olmos Ochilov
Institutions
- Tashkent State University of Law (UZ)
Publication Details
- Journal
- Ilgʻor iqtisodiyot va pedagogik texnologiyalar.
- Published
- 2024-11-21
- DOI
- https://doi.org/10.60078/3060-4842-2024-vol1-iss2-pp126-132
- Primary Topic
- Intellectual Capital and Performance Analysis
- Type
- article
- Field-Weighted Citation Impact
- 0.00