Study on the time problem of human assets measurement

Abstract

One of the reasons why the human resources accounting is difficult to be implemented is the measurement of human assets. The introduction of the fair value into the measurement of human assets value accounting can effectively eliminate the uncertainly problems of human resources value measurement on the estimates of future time value stream. The value of human assets measured by the fair value can avoid the measurement differences and the difficult-to-operate difficulties caused by the diversification and the complication of measurement models in different theories, which can simplify the human resources accounting and increase the practical feasibility. © 2011 Springer-Verlag Berlin Heidelberg.