Recognition And Accounting Measurement Of Human Resources In The Light Of The Financial Accounting System
Résumé: The study aims to monitor the most important difficulties and problems that may prevent the application of human resources accounting in Algerian economic institutions, especially with regard to the possibility of recognizing human resources as assets in the first place, and this is by submitting them to the conditions set by the financial accounting system for the recognition of assets, and in the first place The second is to discuss their measurability on the one hand and the appropriateness of the evaluation methods stipulated in the same law for application to the characteristics of these exceptional resources on the other hand, and this is by following the descriptive and analytical approach in presenting the theoretical framework in addition to the case study methodology in the applied study. It was concluded that the process of recognizing these assets in light of the conditions of the financial accounting system, is not subject to difficulties and met almost no problem, and that the process of accounting measurement can meet it, which remains affected by the nature of those assets and the changes that stem from their human nature, in addition to To what is imposed on it by the legal text regulating the process
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