Detail Dapatkah SDM di - Neraca - kan ?   Oleh:  Sugiri, Slamet ; Nursasmito, Irfan Jenis: Article from Bulletin/Magazine Dalam koleksi: KELOLA Gadjah Mada University Business Review vol. III no. 6 (May 1994), page 124-134. Topik: neraca; HRD; SDM; neraca Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: KK11.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Since its inception, accounting has not been reporting human resources as an asset in the balance sheet. In fact, the development of human resources needs very abundant money. This paper explores whether or not the expenditures to develop human resources are appropriate to be reported as an asset. To economists, all resources producing income or services are categorized as an asset. No one is doubtful that human resources are among the asset. Accountants, however, require that an item match "accounting standards" to be treated as an asset. The accounting standards require that the value or cost of human resources fulfill the definition of "assets" promuglated by SFAC no. 6 to be recognized and reportes as an asset. Having studied the definition, the writers conclude that human resources are really an asset. Three characteristics are identified. Firstly, people employed by a firm produce future cash - flows both directly and indirectly. Secondly, management of the firm obtain the benefit from and control third parties who will use the people employed. Finally, the management control the asset (people employed) due to its past transaction. While human resources may be regarded as an asset, no unanimous measurement is decided on. This paper concludes that the debate of its measurement is the constrain to report the human resources in the balance sheet. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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