1、外文文献翻译原文HUMANRESOURCEACCOUNTINGHUMANRESOURCEACCOUNTINGISNOTANEWISSUEINECONOMICSECONOMISTSCONSIDERHUMANCAPITALASAPRODUCTIONFACTOR,ANDTHEYEXPLOREDIFFERENTWAYSOFMEASURINGITSINVESTMENTINEDUCATION,HEALTH,ANDOTHERAREASACCOUNTANTSHAVERECOGNIZEDTHEVALUEOFHUMANASSETSFORATLEAST70YEARSRESEARCHINTOTRUEHUMANRESO
2、URCEACCOUNTINGBEGANINTHE1960SBYRENSISLIKERTLIKERTDEFENDSLONGTERMPLANNINGBYSTRONGPRESSUREONHUMANRESOURCESQUALITATIVEVARIABLES,RESULTINGINGREATERBENEFITSINTHELONGRUNLOOKINGATDIFFERENTPROPOSALSCONNER,1991,THERESOURCETHEORYCONSIDERSHUMANRESOURCESINAMOREEXPLICITWAYTHISTHEORYCONSIDERSTHATTHECOMPETITIVEPOS
3、ITIONOFAFIRMDEPENDSONITSSPECIFICANDNOTDUPLICATEDASSETSTHEMOSTSPECIFICANDNOTDUPLICATEDASSETTHATANENTERPRISEHASISITSPERSONNELITTAKESADVANTAGEOFTHEIRINTERDEPENDENTKNOWLEDGETHATWOULDEXPLAINWHYSOMEFIRMSAREMOREPRODUCTIVETHANOTHERSWITHTHESAMETECHNOLOGY,ASOLIDHUMANRESOURCETEAMMAKESALLTHEDIFFERENCEARCHEL,199
4、5THEAMERICANACCOUNTINGASSOCIATION1970DEFINESHUMANRESOURCEACCOUNTINGAS“THEHUMANRESOURCESIDENTIFICATIONANDMEASURINGPROCESSANDALSOITSCOMMUNICATIONTOTHEINTERESTEDPARTIES”THEREARETWOREASONSFORINCLUDINGHUMANRESOURCESINACCOUNTINGRIPONANDLABATUT,1994FIRST,PEOPLEAREAVALUABLERESOURCETOAFIRMSOLONGASTHEYPERFORM
5、SERVICESTHATCANBEQUANTIFIEDTHEFIRMNEEDNOTOWNAPERSONFORHIMTOBECONSIDEREDARESOURCESECOND,THEVALUEOFAPERSONASARESOURCEDEPENDSONHOWHEISEMPLOYEDSOMANAGEMENTSTYLEWILLALSOINFLUENCETHEHUMANRESOURCEVALUECONCEPTUALFRAMEHUMANRESOURCES,LIKEANYOTHERASSET,BRINGWITHTHEMSEVERALCOSTSTABLE1USINGCRITERIATODETERMINEELE
6、MENTSTHATCANBERECORDEDFINANCIALACCOUNTINGSTANDARDSBOARD,1984,1993INTERNATIONALACCOUNTINGSTANDARDSCOMMITTEE,1989,1994,TABLE2SHOWSTHEPOSSIBILITIESOFCONSIDERINGHUMANRESOURCESASANASSETFINANCIALACCOUNTINGSTANDARDSBOARD,1984,1993ANDASACURRENTEXPENSEASSETSANDEXPENSEOFHUMANRESOURCES1INTHEFUTURE,THEENTERPRIS
7、EWILLPROBABLYOBTAINPROFITSZUBIARRE1995STATESTHATPROFITGENERATIONISASUBJECTIVEITEM2ASSETCOSTSMUSTBEMEASUREDEASILYTHISISDETERMINEDTHROUGHASIMPLEEXTERNAL,NOTANINTERNAL,OPERATION3THISISGOODFORHUMANRESOURCECONTROLTHEFIRMDOESNOTOWNHUMANRESOURCESLIKEITOWNSOTHERASSETS1REASONSFORCONSIDERINGHUMANRESOURCESASAN
8、ASSETCOMEFROMAVOIDINGTHEPROBLEMSWHENCONSIDERINGTHEMASANASSETLEGALFRAMEFOLLOWINGTHEFOURTHDIRECTIVEOFCOMUNIDADECONOMICAEUROPEA1978,NOPARTYTHATISREFERREDTOHUMANRESOURCESISCONSIDEREDINTHEDIFFERENTBALANCESHEETMODELS,ANDONLYINTHEPROFITANDLOSSACCOUNTARETHECOSTSMOSTDIRECTLYRELATEDTOTHEM,SUCHASSALARIESANDSTA
9、FFWELFAREEXPENSESINCLUDINGPENSIONSTHENUMBEROFEMPLOYEESCLASSIFIEDINCATEGORIESISMENTIONEDONLYINTHEEXPLANATORYREPORT,THESAMEASTHEBOARDOFDIRECTORSPAYMENTINSPAIN,THETREATMENTFOLLOWEDBYTHEPLANGENERALDECONTABILIDADMINISTERIODEECONOMIAYHACIENDA,1990ISMOREORLESSWHATHASJUSTBEENSHOWN,WHICHIMPLIESACONTINUATIONO
10、FTHEPLANGENERALDECONTABILIDADMINISTERIODEECONOMIAYHACIENDA,1973TRAININGANDSELECTIONCOSTANALYSISNODOUBT,WHENAFIRMINVESTSINHUMANRESOURCESBYACQUISITIONANDTRAINING,ITANTICIPATESAFUTUREGENERATIONOFPROFITSANDSERVICESTHATWILLBEPRODUCEDBYTHESEASSETSREFERRINGTOTRAINING,THEASOCIACIONESPANOLADECONTABILIDADYADM
11、INISTRACIONAECA1994STATESTHATONEOFTHETECHNIQUESSHOWINGAGREATERCAPACITYTOSTIMULATEEFFICIENCYISBASEDONTHEIDEATHATANEMPLOYEEWHOISINDUCEDTOGETTOKNOWHISJOBBETTERISMOREPRODUCTIVEANDQUICKERONTHEJOBTRAININGINFIRMSISANACTIVITYTHATDEVELOPSTHEWORKERSCAPACITYTOIMPROVEEFFICIENCYANDJOBQUALITY,THEREFORE,THEENTERPR
12、ISEINCREASESITSPROFITABILITYTHETRAININGCONCEPTISGENERALLYUSEDTODEFINETHREEDIFFERENTISSUESWHICH,INPRACTICE,AREDIFFICULTTODISTINGUISHCAPACITATION,TRAINING,ANDDEVELOPMENTCAPACITATIONISTHEWORKERSACQUISITIONOFKNOWLEDGEANDSKILLSNECESSARYFORHISJOBTRAININGBETTERADAPTSTHEWORKERTOTHEJOB,ANDDEVELOPMENTFOCUSESO
13、NPROMOTIONTOHIGHERJOBLEVELSEVENTHOUGHTHEREAREDIFFERENTTRAININGCLASSIFICATIONS,THEONEPROPOSEDBYMARQUES1974REPORTSSEVERALCRITERIA1WHENDOESTRAININGTAKEPLACEITCANBEATTHECONTRACTINGMOMENTORANYMOMENTDURINGEMPLOYMENT2HOWLONGISTHETRAININGPERIODITCANTAKEFROMONEORTWODAYSTOONEORTWOWEEKSINSOMECASES,ITCANTAKESIX
14、MONTHS,ONEYEAR,ORMORE3DOESTHISTRAININGRELATETOTHENATUREOFTHEJOBBYUPDATINGANEMPLOYEESKNOWLEDGEANDTEACHINGNEWTECHNIQUESORDOESITOPENDOORSTONEWSKILLSNOTRELATEDTOTHEWORKERSPROFESSIONALACTIVITY4ISTHEREINTERNALOREXTERNALTRAININGTAKINGPLACETHECRITERIABASEDONTHEJOBSNATUREISALSOPROPOSEDBYAECA1994INITSMANAGERI
15、ALACCOUNTINGDOCUMENTNUMBER6WHEREITDISTINGUISHESBETWEENCREATIVETRAININGANDCOMPETITIVESTRATEGYTRAININGTHEREFORE,CREATIVETRAININGCOMESFROMTHEFIRMSPLANNINGPROCESSANDMAKESPERSONNELCAPABLEOFDOINGTHEIRJOBONTHECONTRARY,COMPETITIVESTRATEGICTRAININGMAINTAINSTHEFIRMSCOMPETITIVELEVELINSIDECREATIVETRAINING,THREE
16、DIFFERENTACTIONSCANBEDISTINGUISHEDTHATWILLINCURSOMEEXPENSESROBLEDA,1994THOSETRAININGEXPENSESARERELATEDTOJOBSANDPROFESSIONEVOLUTION,IMPROVEMENTSINGLOBALSERVICES,ANDINNOVATIONORCHANGEINPROJECTSINANYCASE,EXPENSESDERIVEDFROMCREATIVETRAININGARECONSIDEREDLONGTERMBECAUSETHEYINCREASETHEFIRMSADDEDVALUEINOTHE
17、RWORDS,WITHCREATIVETRAINING,THEFIRMBECOMESMORECOMPETITIVEANDINCREASESITSINCOMEEXPENSESDERIVEDFROMCOMPETITIVESTRATEGICTRAININGWILLBECONSIDEREDASCURRENTEXPENSESSINCETHEYAPPEARASACONSEQUENCEOFSHORTTERMACTIONSTHATMAINTAINTHEFIRMSCOMPETITIVELEVEL,EVENTHOUGHITSABSENCEMAYLEADTOADECREASEINTHEEMPLOYEESQUALIF
18、ICATIONSTREATMENTFORMAFINANCIALACCOUNTINGPERSPECTIVEFOLLOWINGTHEDEFINITIONSALREADYEXPLAINED,ASLONGASFUTUREBENEFITSAREEXPECTEDTOCOMEFROMTHESETRAININGCOSTS,THEYCANBETREATEDASASSETSHOWEVER,THISDOESNOTHOLDTRUEINREALITYASCEAGARCIA1990STATES“THEREISACLEARABSENCEOFCORRESPONDENCEBETWEENTHEREALASSETSINTHEPRE
19、SENTFIRMSANDTHOSERECOGNISEDINTHEBALANCESHEETINFACT,ASSETSARETOORELATEDTOITSJURIDICALCONCEPTIONTHATIS,OWNEDBYTHEFIRM，INFRONTOFAPUREECONOMICAPPROACHWHEREASSETISEVERYINSTRUMENTORWAYTHATCANBEUSEDINTHEPRODUCTIONDISTRIBUTIONFIRMSPROCESSOR,INGENERAL,EVERYCATEGORYOFECONOMICVALUEWHICHCANBETRANSFORMEDINTOGOOD
20、SORSERVICEORANYINSTRUMENTATTHESERVICEOFTHEFIRMORTHATTHEFIRMUSES,REGARDLESSOFITSJURIDICALSTATEANDALSOALLTHOSEGOODSANDRIGHTSTHATTHEFIRMDOESNOTOWNNOWBUTUSEDTOOWNORWILLOWNLATERON,BYVIRTUEOFCOLLATERALCONTRACTSORAGREEMENTSWHICHMAYINDUCEIT”SO,ADIAGNOSISISREACHEDABOUTTHEPREDOMINANTASSETCONCEPTTHISSITUATIONC
21、ANBEEXPLAINEDBYTWOIMPORTANTPROBLEMSTHATAREMETWHENREFERRINGTOINTANGIBLESIDENTIFYTHEASSETSCOSTANDESTIMATETHEPERIODINWHICHTHEASSETSHOULDBEAMORTIZEDININTERNATIONALACCOUNTING,BESIDESCLEARLYRECOGNIZINGSOMEITEMSASASSETSCASH,STOCK,MACHINERY,ANDSOONTHEREISGREATDEBATEWHETHERCERTAINOTHERITEMSARECONSIDEREDCAPIT
22、ALIZATIONTHESEAREKNOWNASDEFERREDCHARGESINENGLISHACCOUNTINGLITERATUREHENDRIKSEN,1992ITCANBESAIDTHENTHATNOTONLYARETHELIMITSUNCLEARBETWEENINTANGIBLE,FIXEDASSETSANDDEFERREDCHARGES,BUTALSOWHICHELEMENTSARECONSIDEREDASSETSANDWHICHELEMENTSARECONSIDEREDEXPENSESTREATMENTFORMAMANAGERIALACCOUNTINGPERSPECTIVEPER
23、SONNELWORKINGFORADETERMINEDENTERPRISEISACTUALLYPARTICIPATINGINAVALUECREATIONPROCESSTHATIS,ANYECONOMICACTIVITYMAKESTHEFIRMINCURCOSTSONETRADITIONALCLASSIFICATIONTAKESINTOACCOUNTTHECOSTCATEGORIESOFRAWMATERIALS,INDUSTRIALPLANTS,ANDPERSONNELWHENADDINGINCOMEFLOWTOANORGANIZATIONSMARKETGOODSANDSERVICES,IFIT
24、ISSUPERIORTOTHECOSTFLOW,ITBECOMESADDEDVALUETHISVALUEISACONSEQUENCEOFTHEINTERACTIONBETWEENMATERIALANDHUMANRESOURCESINPRODUCTIONBECAUSEITISDIFFICULTTOKNOWANDMEASUREVALUE,ACCOUNTINGHASUSEDSUBSTITUTEDMEASURESSUCHASACQUISITIONCOST,SUBSTITUTIONCOST,ANDEVENOPPORTUNITYCOSTMARQUES,1974HISTORICALCOSTSWHENREFE
25、RRINGTOTRAININGCOSTS,HISTORICALCOSTSMEANSTHESACRIFICENECESSARYTOHIREANDTRAINPEOPLEDETERMININGTRAININGCOSTSISDIFFICULTWHENTRAININGTAKESPLACEINHOUSE,CONSIDERINGTEACHERSANDORGANIZERSDEDICATION,OCCUPIEDROOMS,SALARIESANDSTAFFWELFAREEXPENSESWITHNOREMUNERATION,GENERALEXPENSES,ANDSOONITISMUCHEASIERTOHAVEEXT
26、ERNALTRAININGORTIGUEIRABOUZADA1977DIVIDESALLTHESECOSTSINTOTHEGROUPSOFACQUISITIONCOSTSANDLEARNINGCOSTSTABLE3FURTHERDIVIDESACQUISITIONCOSTS,ANDTABLE4FURTHERDIVIDESLEARNINGCOSTSFROMTHEMANAGEMENTACCOUNTINGPOINTOFVIEW,ANACCURATEESTIMATIONOFTHELEARNINGFACTORISESSENTIALTOOBTAINAGOODPREDICTIONOFTHEPRODUCTCO
27、STANDISALSOIMPORTANTINTHELABORFORCEONTHEOTHERHAND,THEENTERPRISECANMAKEDECISIONSABOUTITSHUMANRESOURCEINVESTMENTSIFITKNOWSWHICHBENEFITSWILLBEREPORTEDINTHISSENSE,THELEARNINGFACTOROREXPERIENCECURVEPROVIDESINFORMATIONFORDECISIONMAKINGANDRESOLUTIONOFPROBLEMSREGARDINGTHERISINGCOSTSOFTHELABORFORCEWHERENEWFA
28、BRICATIONPROCESSESORSPECIALIZEDJOBSAREIMPORTANTINBOTHCASES,THECOSTWILLDECREASEASLONGASEMPLOYEESGETTOKNOWTHEIRJOBSBETTERSUBSTITUTIONCOSTSLIKERTBOWERS,1973IMAGINESANEXTREMESITUATIONFORTHEFIRMSMANAGEMENT“SUPPOSETHATTOMORROWALLTHEJOBSAREEMPTY,BUTYOUSTILLHAVEAVAILABLEALLTHERESTOFTHERESOURCESBUILDINGS,FAC
29、TORIES,INDUSTRIALPLANTS,PATENTS,STOCKS,MONEY,ANDSOONEXCEPT,OFCOURSE,FORTHEPERSONNELHOWMUCHTIMEWOULDITTAKEYOUTORECRUITTHENECESSARYPERSONNEL,TRAINITUNTILTHEYAREABLETOASSUMEALLTHEEXISTINGFUNCTIONSATTHEPRESENTCOMPETITIVELEVELANDINTEGRATEITINTHEORGANIZATIONINTHESAMEWAYTHEYNOWARE“THEMENTALEXERCISENECESSAR
30、YTOREBUILDANORGANIZATIONISANEXCELLENTWAYTOATTRACTATTENTIONTOHUMANRESOURCES,WHICHISNOWSEENINANEWLIGHTCERTAINLY,PROFESSORLIKERTSFICTIONINCLUDESTHEIMPLICITPOSINGOFHUMANRESOURCEVALUATIONUNDERSUBSTITUTIONORREPLACEMENTCOSTCRITERIAEVENTHOUGHLIKERTSPROPOSALISVERYUNLIKELY,ITENABLESCALCULATINGTHECOSTOFTOTALLY
31、SUBSTITUTINGORREPLACINGHUMANRESOURCESTOCALCULATESUBSTITUTIONCOST,FIGUREINTHECOSTOFSACRIFICETOREPLACEAHUMANRESOURCETHATISALREADYEMPLOYEDTHISCOSTINCLUDESEXITCOSTSOFTHELEAVINGEMPLOYEEANDRECRUITINGANDTRAININGOFTHEREPLACEMENTOPPORTUNITYCOSTSSOMEAUTHORSCONSIDERTHATOPPORTUNITYCOSTSARENOTTHEALTERNATIVETOHIS
32、TORICALCOSTSNORSUBSTITUTIONCOSTS,BUTESTIMATESTHESECOSTSWITHOUTMISTAKEOPPORTUNITYCOSTSARECONSIDEREDAS“ANASSETVALUEWHENTHEYARETHETARGETOFANALTERNATIVEUSE“HEKIMIANANDJONES,1967COSTVALUATIONISBASEDUPONTHECONFLICTOFINTERESTTHATCANTAKEPLACEINAFIRMSINTERNAL,FICTITIOUSMARKETWHERESEVERALORGANIZATIONALUNITSDI
33、VISIONSPARTICIPATETHESEUNITSMUSTBEPROFITCENTERS,THATIS,THEIROBJECTIVESMUSTBEEXPRESSEDINTERMSOFPROFITABILITYEXITCOSTANALYSISCONCEPTEXITCOSTSCANBECLASSIFIEDINTOTHETHREECATEGORIESRIPOLLANDLABATUT,1994OFLOSTEFFICIENCYPRIORTOSEPARATION,JOBVACANCYCOSTDURINGTHENEWSEARCH,ANDTERMINATIONPAYTREATMENTITISDIFFIC
34、ULTTOPUTAVALUEONLOSTEFFICIENCYPRIORTOSEPARATIONPRODUCTIVITYPEREMPLOYEESEEMSTOBETHEMOSTADEQUATEMEASUREHOWEVER,THISMEASUREGENERALLYCALCULATEDBYMEANSOFARATIOISNOTPROBLEMFREEFOREXAMPLE,CONSIDERADMINISTRATIVEORMANAGEMENTJOBSWHEREPRODUCTIVITYISSOHARDIFNOTIMPOSSIBLETOIDENTIFYTHEVACANCYCOSTPREVENTSTAKINGINT
35、OACCOUNTHOWMUCHTHEFIRMCEASESTOGAINBECAUSETHEEMPLOYEEISNOTWORKINGTHEREANYMOREIFTHISLOSSISEXPRESSEDACCORDINGTOTHEPRODUCTIVITYRATIO,THESAMEPROBLEMSARISETHATWEREDISCUSSEDINPREVIOUSPOINTSEXCEPTFORTHEESTIMATEDWASTEDRETURNPERCENTAGETHAT,INTHISCASE,BECOMESUNNECESSARYREGARDINGTERMINATIONPAY,ACCOUNTINGNORMALL
36、YREFERSTOTHISASINDEMNITIESREFERRINGTOTHEINDEMNITYACCOUNTINGTREATMENT,ISITNECESSARYTORECORDAPROVISIONFORTHETOTALPOSSIBLEINDEMNITIESOFTHESTAFFTHATIS,DOESANEXPENSEORLOSSEXIST,WHETHERPOTENTIALORREAL,ANDISTHEPROVISIONNECESSARYUSETHEEXAMPLEOFANEMPLOYEEWHOSPENDSHISENTIREPROFESSIONALLIFEINAFIRMFROMTHEBEGINN
37、INGTHROUGHRETIREMENTITISOBVIOUSTHATTHEPROVISIONISNOTNECESSARYTHEPROVISIONHASBEENRECORDEDTOTHEDEBITOFEXPENSES,THEREFORE,ITREMAINSTHATTHEPREVIOUSENTRYCANNOTPOSSIBLYBERECORDEDBECAUSEFUTUREEVENTSINTHISPARTICULARISSUEAREUNKNOWNTHEPROVISIONENTRYMUSTNOTBERECORDEDFORTHEENTIRESTAFFBECAUSETHISWOULDBEACTINGAGA
38、INSTTHEACCRUAL,REGISTER,ANDPRUDENTACCOUNTINGPRINCIPLESWHENISTHEBESTMOMENTFORRECORDINGASTAFFINDEMNITYPROVISIONANINDEMNITYPROVISIONMUSTBERECORDEDONLYWHENTHEENTERPRISEHASDECIDEDTOPUTANENDTOTHEEXISTINGCONTRACTSANDHASALREADYESTIMATEDBASEDUPONTHEPREVAILINGLAWTHEQUANTITYACCRUEDRECORDINGTHEPROVISIONBEFOREHA
39、NDWOULDNOTBECORRECTBECAUSETHEFIRMSDECISIONISSTILLNEEDED,NOTJUSTPERSONALOPINIONSDOANYRESTRICTIVEFACTORSEXISTFORRECORDINGITNOTONLYISTHISNOTTRIVIAL,BUTITPOSESANIMPORTANTPROBLEMITISOBVIOUSTHATIFAFIRMCANNOTFINANCIALLYAFFORDTHEINDEMNITIESBECAUSEITDOESNOTHAVEENOUGHCASH,THENTHEPROVISIONMUSTNOTBERECORDEDSINC
40、ETHEFIRMISNOTABLETOPAYIT,THELIABILITYDOESNOTEXISTREFERRINGTOTHEINDEMNITIESACCRUEDORPAIDTOTHESTAFFWHENFINISHINGTHEIRCONTRACTS,TWOQUESTIONSARISETHATAREHEAVILYDISCUSSEDINACCOUNTINGLITERATUREMUSTTHEINDEMNITIESBECLASSIFIEDINTHEPROFITANDLOSSACCOUNTASOPERATINGOREXTRAORDINARYEXPENSESCANINDEMNITIESBECONSIDER
41、EDANASSETATTHISPOINT,TWODIFFERENTSITUATIONSCANBEDISTINGUISHEDTHEREARETHOSEFIRMSTHATBECAUSEOFTHEIRSIZE,ACTIVITY,OROTHERFACTORS,HAVEAHIGHPERSONNELTURNOVER,THEREFORE,INDEMNITIESAREAFREQUENTISSUEINTHISCASE,ITSEEMSREASONABLETHATITSACCOUNTINGTREATMENTMUSTBEINSIDEOPERATINGEXPENSESBECAUSE,HERE,INDEMNITIESBE
42、COMESOMETHINGQUITEUSUALHOWEVER,THEREARETHOSEFIRMSTHANNEEDTOCANCELCONTRACTSFORTHEFIRMTOSURVIVEINTHISCASE,INDEMNITIESMUSTBECLASSIFIEDASEXTRAORDINARYEXPENSESBECAUSETHEYCOMPLYWITHCERTAINCONDITIONSTHEYDONOTFORMPARTOFTHETYPICALANDORDINARYACTIVITIESOFTHEFIRMANDTHEYARENOTSUPPOSEDTOHAPPENFREQUENTLYIFTHEEXTRA
43、ORDINARYEXPENSEDEFINITIONHOLDSTRUE,THEN,NODOUBT,INDEMNITYEXPENSESCANBECONSIDEREDEXTRAORDINARYITCANBECONCLUDEDTHATPERSONNELINDEMNITIESAREANECESSARYEXPENSEFORTHEFIRM,SOTHEYSHOULDNEVERBECONSIDEREDANASSETTHEREASONISOBVIOUSASAGENERALRULE,ANASSETISAGOODORARIGHTTHATTHEFIRMOWNSINADETERMINEDMOMENTOTHERELEMEN
44、TSAREALSOCONSIDEREDASSETSSUCHASPREPAYMENTADJUSTMENTSORCAPITALIZEDEXPENSES,WHICHARENEITHERAGOODNORANEXPENSEBUTARECONSIDEREDASSETSFOROTHERREASONSINDEMNITIES,BECAUSEOFTHEIRNATURE,CANNOTBEINCLUDEDINANYOFTHEPREVIOUSCONCEPTSHOWEVER,ITCOULDBEARGUEDTHATTHECONCEPTISGREATERTHANTHESEDEFINITIONS,THEREFORE,SOMET
45、HINGISLACKINGOBVIOUSLY,THISPOSSIBILITYCOULDBECONSIDERED,BUTLOGICANDCOMMONSENSESAYSTHATWHENAFIRMPAYSANINDEMNITYTOANEMPLOYEE,ITHASANEXPENSEANDISNOTBUYINGORCREATINGANASSETSOMEAUTHORSARGUETHATIFACCRUEDINDEMNITIESMAKEITPOSSIBLEFORAFIRMTOINCREASEITSPROFITSBYMEANSOFDECREASINGTHEFIRMSEXPENSES,THENTHESEINDEM
46、NITIESSHOULDLOGICALLYBEREGISTEREDASASSETSANDCONSIDEREDASDEFERREDEXPENSES,STRICTLYFOLLOWINGTHEPRINCIPLEOFINCOMEANDEXPENSECORRELATIONREALSITUATIONSARECONSIDEREDABOVEACCOUNTINGPRINCIPLES,WHETHERGENERALLYACCEPTEDORNOTANASSETISANASSETANDBYNOMEANSCANANELEMENTBERECORDEDASANASSETONLYTOJUSTIFYANACCOUNTINGPRI
47、NCIPLECONCLUSIONSINASYSTEMATICWAY,THISPAPERPRESENTEDTHEACCOUNTINGTREATMENTFORHUMANRESOURCESINORGANIZATIONSFIRST,GENERALCOSTSRELATINGTOHUMANRESOURCESHAVEBEENANALYZED,CONSIDERINGTHEPOSSIBILITYOFINCLUDINGTHEMASASSETSINFINANCIALSTATEMENTSSECOND,THISPAPERHASFOCUSEDONTHETRAININGCOSTS,STUDYINGDIFFERENTALTE
48、RNATIVESREGARDINGRECORDINGAFTERADETAILEDEXPOSITION,ITISCONCLUDEDTHATTRAININGCOSTSCANBETREATEDINASIMILARWAYASANYOTHERCAPITALIZEDEXPENSELAST,EXITCOSTSHAVEBEENPROPOSEDALTHOUGHSEVERALTREATMENTSHAVEBEENSUGGESTEDINORDERTORECORDTHEMASANEXPENSE,APROVISION,ORACAPITALIZEDEXPENSE,THISPAPERPREFERSTHEFIRSTOPTION
49、THERECANNOTBEONEALTERNATIVEONLYWHENTREATINGDISCHARGEINDEMNITIES,BUTANYAPPROACHCANBECONSIDEREDWHENITBETTERSUITSTHEINDIVIDUALFIRMSNEEDSSOURCECARMEBARCONSVILARDELLSOLEDADMOYAGUTIERREZANTONIOSOMOZALOPEZJOSEPVALLVERDUCALAFELLCARLOSGRIFULMIQUELAHUMANRESOURCEACCOUNTINGJIAERAUGUST1999,VOL5,NO3P386394译文人力资源会计人力资源会计不是一个经济学的新问题。经济学家认为作为生产要素的人力资本，他们探索衡量其投资于教育，卫生和其他领域的不同方式。会计师已确认至少70年的人力资产的价值。真正的人力资源会计的研究始于20世纪60年代由利克特发起。利克特认为，对人力资源的定性变量的强大压力长期规划，导致更大的利益长远的发展。在不同的建议展望，资源理论认为人力资源用一个更明确的方式。这一理论认为，一个企业的竞争地位其具体取决于特定的、不重复的资产。最具体的（不重复）的资产，一个企业的资产是其工作人员。它充分利用其相互依存的知识优势，这可以解释为什么有些公司比其他人更富有成
