Research on the Interrelationship between Intangible Assets and Human Resource Accounting

Author: Sun Lin
Publisher:
Publish Date: 2006-01-01
Features: Intangible asset and human resource accounting are two emerging branches of the accounting discipline, representing an accounting procedure and methodology for identifying and measuring intangible assets and human resource data. Its objective is to provide information on the changes in a company's intangible resources and human capital to relevant parties within the company and the academic community. This book is based on the analysis of the characteristics of intangible assets and human capital, focusing on the measurement methods of intangible assets and human assets. It analyzes the intrinsic connections between intangible assets and human capital factors, employs modern economic theory methodologies to study the recognition and valuation of intangible assets and human capital under international conventions and standards, and explores the accounting for intangible assets and human capital as well as their participation in corporate profit distribution. It establishes a corporate core competitiveness scorecard centered on knowledge capital, demonstrating strong scientific rigor and practicality. Dr. Sun Lin's research findings facilitate further disclosure of financial information related to a company's intangible assets and human capital, encouraging greater emphasis on knowledge management and providing a solid basis and pathway to enhance corporate core competitiveness.