HUMAN CAPITAL IN ACCOUNTING: PROBLEMS OF RECOGNITION, EVALUATION AND DISCLOSURE OF INFORMATION

In the context of the transformation of the economic system and the increasing role of intangible factors in the formation of an organization’s value, human capital acquires the status of a key resource that determines the competitiveness and sustainability of a business, but the current accounting model still does not ensure its full reflection in financial statements, which creates a significant gap between economic reality and the information base for making managerial and investment decisions solutions. The article examines the theoretical and methodological problems of recognizing human capital as an object of accounting, analyzes existing approaches to its assessment, reveals the limitations of the current regulatory framework, and justifies the need to develop mechanisms for disclosing information about human capital in financial and non-financial reporting.

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