title: ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÐµÐ¹ Ð¿ÑÐ¸Ð·Ð½Ð°Ð½Ð¸Ñ Ð² Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¼ ÑÑÐµÑÐµ ÑÐµÐ»Ð¾Ð²ÐµÑÐµÑÐºÐ¾Ð³Ð¾ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð° Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Researching the possibilities of recognizing human capital in accounting in the digital economy
Creators: name: ÐÑÐºÐ¸Ð½Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ ÑÐµÐ»Ð¾Ð²ÐµÑÐµÑÐºÐ¾Ð³Ð¾ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð°
ÑÐµÐ»Ð¾Ð²ÐµÑÐµÑÐºÐ¸Ð¹ ÐºÐ°Ð¿Ð¸ÑÐ°Ð» Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
ÑÐµÐ»Ð¾Ð²ÐµÑÐµÑÐºÐ¸Ðµ Ð°ÐºÑÐ¸Ð²Ñ
Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð°ÐºÑÐ¸Ð²Ñ
Ð·Ð°Ð±Ð°Ð»Ð°Ð½ÑÐ¾Ð²ÑÐ¹ ÑÑÐµÑ
accounting of human capital
human capital of the organization
human assets
intangible assets
balance account

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description: The master's thesis explores the possibilities of recognizing human capital in accounting. The object of the research is the accounting of human capital in JSC âLOESKâ. As part of the final qualification work, the scientific literature and the legal framework were analyzed for the essence of "human capital", as well as the possibility of its recognition in accounting. In the process of writing the work, the author's approaches to the essence of the definition of "human capital" were systematized, the definition of "human capital" was concretized from the standpoint of the individual and in the scale of the enterprise. The practical significance of the work lies in the development of a methodology for reflecting human capital in the accounting of an organization. Due to the inability to reflect human capital in accounting accounts and as part of financial accounting indicators, we propose to record human capital as part of management accounting - personnel records, as well as keep records of human capital on off-balance account 012 "Human Capital" with analytics for each employee of the organization.