Problems of measurement and disclosure of human capital in the light of International Accounting Standard: An analytical study of the opinions of a sample of specialized academics in The Kurdistan region of Iraq

Abstract

The contemporary working environment is characterized by intense competition and uncertainty and human capital is one of the most important elements that contribute to the success and continuation of any economic unit working in this type of environment, so the subject of measurement and disclosure of human capital is an important and necessary topic, and  in response to the above, this research aims to show the problems in  (IAS, IFRS)  with regard to measurement and disclosure of human  capital, and to achieve the goal of research a questionnaire was developed that included  (12)questions distributed  to  a sample of the 65 specialized academics in the Kurdistan region of Iraq, from which 55questionnaires  were recovered,  To reach a set of conclusions through which  the researcher set of conclusions, the most important of which is the lack of an international accounting  standard    (IAS,IFRS)that clearly and explicitly addresses the means and methods of measuring human capital and how to disclose them in financial statements as the researcher made a set of recommendations including the need to issue standards specializes in measuring and disclosing human capital in order to make financial statements  more credible and reliable and provide useful information in the decision-making process.