Abstract

This research aims to explained the effect of the application of measurement and disclosure of the cost of human resources in the financial statements through the application of Accounting Human Resources, which dealt with human resources as assets must disclose the cost in the balance sheet in addition to the depletion in accordance with accounting principles generally accepted, as I suppose a researcher that the application of measurement and disclosure of the cost of human resources has a significant impact on the financial statements on my list of income and financial position through the applied study in the (General Company for Trade of construction materials), the researcher has then to a set of conclusions and recommendations

DOI:10.52113/6/2012-2-3/1-37