Certain Assets Currently Are Omitted from the Balance Sheet

Essay

Certain assets currently are omitted from the balance sheet.For example,the value of the human resources of the firm are not reported.Nevertheless,investors and others might greatly benefit from a knowledge of the extent to which human assets have increased or decreased during a given period.Values certainly may be attributed to individuals or groups based on their ability to render future economic services.A major issue is the method that should be employed in measuring human assets.
Identify some possible ways of measuring human resources.