ACCOUNTING FOR PERSONNEL TRAINING AND DEVELOPMENT COSTS

Content

Reports that conventional accounting practices tend to penalize managers who invest in the development of human resources. Need for capitalizing certain training costs; Distortions of accounting information; Dysfunctions for management; Capitalization criteria.

Reports that conventional accounting practices tend to penalize managers who invest in the development of human resources. Need for capitalizing certain training costs; Distortions of accounting information; Dysfunctions for management; Capitalization criteria.