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Finance and accounting's glaring omission / by Tom Pryor

By: Pryor, Tom.
Series: Journal of Corporate Accounting & Finance.Publisher: USA, Wiley, Edition: 26 (6), September/October 2015.Description: 61-64, 4 pages.Subject(s): Human resources management | Capital | Assets | ValueOnline resources: Download from Online Journals Summary: Advises that in omitting the monetary value of human capital from the balance sheet, finance professionals are significantly underestimating the asset valuation of firms. Argues that failure to do so distorts certain financial rations and value representations in balance sheets.
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Advises that in omitting the monetary value of human capital from the balance sheet, finance professionals are significantly underestimating the asset valuation of firms. Argues that failure to do so distorts certain financial rations and value representations in balance sheets.

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