ПРАВО КОРИСТУВАННЯ ЛЮДСЬКИМ КАПІТАЛОМ У БУХГАЛТЕРСЬКОМУ ОБЛІКУ

Abstract

The key factor of sustainable economic development is investment support for human capital development aimed at generating innovative knowledge, professional skills, support and development of abilities and talents, qualitative human characteristics without which economic and social growth is excluded. The study of human capital and the right to use it as objects of an accounting system designed to provide reliable information to users will help society to control the process of human development as a core value and driving force in achieving sustainable economic development from the micro to the global level. In this study, the methods for assessing human capital as an object of accounting «The right to use human capital» are applied according to the methodology of the International Financial Reporting Standard 16 "Lease". The condition for applying the methodology of this standard is the analogy with the employment contract between the business entity and the employee with the terms of the lease agreement. The measurement of such an asset is based on the initial measurement of the lease liability, which is calculated as the present value of future lease payments. Such an asset is subject to straight-line amortization over the life of the contract. Additional investment in human capital at the start of a contract, or in the process of execution, increases the value of the Right to Use Human Capital. To calculate the initial cost of an asset and its depreciation during the term of the employment contract, you can use the existing mathematical methods from the standard list of the EXCEL office program. In this study, using a conditional example of an employment contract for a period of five years, a minimum wage of UAH 6,000 and a discount rate of 7%, the calculation of the initial cost of the «Right to use human capital» is provided.