Abstract:Nowadays, human capital and social potential become the most valuable resource for the harmonious development of the national economy. Expenditure on human capital and social development should occupy a significant part in the state budgets of countries. Therefore, accounting of such expenses is extremely important.
The purpose of the study is to reveal the possibility of accounting for expenditures on the human capital and social potential development in the accounting system of the Central and Eastern Europ… Show more
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