Considerations Regarding the Assessment Capacity and Recognition in Accounting of Human Capital

At present, human capital generates interest in the global economic system for both researchers and different organizations, having both favorable and unfavorable arguments for recognizing accounting and financial reporting. However, aspects regarding the human capital are not clear and there is no international convention to provide unitary regulatory practice. In this context, having as a source of information papers belonging to well-known authors, specialized articles published at national and international level, we have corroborated the essential ideas to highlight the human capital characteristics, surnamed "the new millennium currency", as component of human capital being considered the best asset of a company