student
The article discusses the relevance and necessity of including information on human capital in the company's reporting. Existing approaches to assessing and reflecting human capital, their advantages and disadvantages are analyzed. Particular attention is paid to the impact of intangible assets, in particular human capital, on the competitiveness and long-term sustainability of the company. The article discusses practical problems associated with measuring and presenting information on human capital, and offers recommendations for improving reporting in this area, taking into account best practices and modern trends. The purpose of the study is to substantiate the importance of accounting for human capital to increase the transparency and informativeness of the company's reporting, which, in turn, contributes to more effective management decision-making and attracting investment.
accounting for human capital, reflection in the company's reporting, human capital management
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