Определение границы между управлением человеческими ресурсами и бухгалтерским учетом на основе артефакта 
Толлингтон Т., Эль-Тауи Н.

Введение;
Обзор литературы;
Критерии признания активов на основе артефакта;
Право контролировать актив;
Право на будущее использование актива;
Право на гарантию в активе;
Возможность передачи (включая распределение активов);
Неопределенная длительность;
Запрет на использование, причиняющее вред;
Подверженность взысканию;
Право на остаток актива;
Право на капитал, вложенный в актив;
Право на отчуждение капитала;
Право на доход с актива;
Метод измерения должен быть аддитивным;
Измерение актива должно быть основано на наблюдении;
По возможности следует избегать групповых измерений;
Выводы;

Ключевые слова: человеческий капитал, нематериальные активы, управление персоналом, бухгалтерское дело

Аннотация

В данной статье авторы предлагают способ признания нематериальных активов с использованием артефакта (физического и визуального представления творческого потенциала сотрудника).

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Толлингтон Тони

Брунельский университет.

Аксбридж, Великобритания

Эль-Тауи Невин

Брунельский университет.

Аксбридж, Великобритания