Volume : IX, Issue : IV, April - 2019
A study on Human Resource Accounting during convergence of IFRS in India
Ca Minouti Hersh Jani, Prof. Sonal Gogri
Abstract :
Human beings are the most precious resource for any organization. Employees are the greatest asset of an organization and the success or failure depends on the skill and the performance of the employees. Human Resource Accounting is a process of identifying and measuring data about human’s resource and communicating this information to the interested parties. HRA helps the management in taking managerial decision relating to selection, lay–off, transfers, training, promotion etc. The use of HRA is however limited by lack of universal approach to its reporting and low level of awareness and acceptance of the technique. Currently in the era of international trade and commerce, uniformity in accounting standards and disclosures has become essential. As a step for global accounting, India too decided to converge with IFRS by developing a standard called Ind AS. This paper aims to study role of Human Resource Accounting in India as well as impact of convergence of IFRS on HRA in India
Keywords :
Human Resource Accounting Globalisation International financial reporting standards Ind AS Challenges
Article:
Download PDF
DOI : 10.36106/ijar
Cite This Article:
A STUDY ON HUMAN RESOURCE ACCOUNTING DURING CONVERGENCE OF IFRS IN INDIA, CA MINOUTI HERSH JANI, Prof. Sonal Gogri INDIAN JOURNAL OF APPLIED RESEARCH : Volume-9 | Issue-4 | April-2019
Number of Downloads : 738
A STUDY ON HUMAN RESOURCE ACCOUNTING DURING CONVERGENCE OF IFRS IN INDIA, CA MINOUTI HERSH JANI, Prof. Sonal Gogri INDIAN JOURNAL OF APPLIED RESEARCH : Volume-9 | Issue-4 | April-2019
Our Other Journals...
-
International Journal of
Scientific Research Visit Website -
PARIPEX Indian Journal
of Research Visit Website -
Global Journal for
Research Analysis Visit Website