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Perspectives On Disclosing Human Capital Into The Notes Of The Financial Statements

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  • Rossen Petkov

    (Lehman College, City University of New York, New York, USA)

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    Abstract

    This paper argues that a disclosure-only approach provides a better means of incorporating human capital information into the financial statements. The express purpose of the financial notes is to allow an informed assessment of the company’s operations, financial position and future business strategies and prospects. We show that the current accounting framework under IFRS, specifically IAS 1, could accustom the disclosure of human capital into the notes of the financial statements. In addi-tion, we identify the key compulsory indicators that organizations need to disclose into the notes to the financial statements. These indicators include the short and long term strategies related to human cap-ital, information on acquisition and retention, learning and development. In addition, organizations need to provide details on the effectiveness and performance of their human capital management poli-cies and practices. The reporting is to be accomplished with the use of a mix of quantitative and qualitative data.

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    File URL: http://anale.feaa.uaic.ro/anale/resurse/rossen_petkov%20-%20FEAA%20-%20Final%20version.pdf
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    File URL: http://anale.feaa.uaic.ro/anale/ro/Arhiva%202010n-Petkov/345
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    Bibliographic Info

    Article provided by Alexandru Ioan Cuza University, Faculty of Economics and Business Administration in its journal Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi.

    Volume (Year): 57 (2010)
    Issue (Month): (november)
    Pages: 29-40

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    Handle: RePEc:aic:journl:y:2010:v:57:p:29-40

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    Postal: Universitatea Al. I. Cuza; B-dul Carol I nr. 22; Iasi
    Phone: 004 0232 201070
    Fax: 004 0232 217000
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    Web page: http://anale.feaa.uaic.ro/anale/
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    Related research

    Keywords: human capital; financial notes disclosure; internally generated intangible assets; disclosure framework; compulsory indicators;

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    References

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    1. Meer-Kooistra, Jeltje van der & Zijlstra, Siebren M., 2001. "Reporting on intellectual capital," Research Report 01E50, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    2. Pfeffer, Jeffrey, 2001. "Fighting the War for Talent is Hazardous to Your Organization's Health," Research Papers 1687, Stanford University, Graduate School of Business.
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