Some Stock Analysts Believe That a Company's Human Resources May

Multiple Choice

Some stock analysts believe that a company's human resources may be worth several times the value of its tangible assets.However,the AIS typically does not account for or track such assets.Why is this the case?

A) Employees are not "owned" by the company,and may not be considered an asset.
B) Financial statements report on assets that have not yet been used by the organization.
C) The value of human resources is only acknowledged when used and is tracked as an expenditure and not an asset.
D) all of the above