HUMAN CAPITAL AND HUMAN RESOURCE:THE NATURE AND POSSIBLE ACCOUNTING
The article discusses the nature and identification of human capital and human resource. Based on the analysis of the opinions and judgments of different authors identified approaches in the interpretation of these definitions which complement each other, as characterize them from different angles. The options considered in the organization and management of accounting, human resource, the proposed method of accounting for investments related to human resource in the account 08 «Investments in non-current assets».