SPECIFICATIONS OF THE ACCOUNTING OF HUMAN CAPITAL COSTS IN THE COUNTRIES OF THE EUROPEAN UNION

Анотація

The section was published based on the results of the implementation of the state budget research topic “Building a system of accounting and analytical informatio and auditing of the activities of entities at different levels of management” (state registration number 0121U110164). Accounting for costs of human capital in accounting and analytical information takes a thorough position. In the modern economy of knowledge, human capital is the most valuable resource for the harmonious development of national economies. The specifics of human capital expense accounting are determined by the immateriality of the asset and the meaningfulness of its content. The purpose of the study is to reveal the specifics of accounting for human capital costs in general and in the countries of the European Union, in particular. It is appropriate to provide practical recommendations on their accounting, taking into account the specifics. The specifics of accounting for human capital costs are given. A large number of interpretations of the “human capital” category was revealed. Their legal regulation is needed. It was determined that it is advisable to apply “International Financial Reporting Standards” for human capital accounting. It is proposed to develop a comprehensive accounting of costs for human capital in IFRS. An analysis of the budgets of the European Union states was carried out, taking into account expenditures on human capital. It is proposed to develop new accounting objects (human capital, social potential), accounting standards for new objects.

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