Human Capital Concept: The expression Human Capital designates a group of capacities, knowledge, attributes, and motivations of the people…

Human Relations Theory Presentation: Human Relations Theory is a management theory, included in the Behavioral School founded by…

Human Resources Management Concept – The human resources management is one of the traditional functions of an organization (…)

Presentation of IAS 1 – Presentation of Financial Statements This Standard prescribes the basis for presentation of…

International financial reporting standards (IFRSs) are standards and interpretations adopted by the International Accounting Standards Board (IASB). They comprise: (a) international financial reporting standards; (b) international accounting standards; and (c) interpretations originated by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC).

An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. To determine whether an item of property, plant and equipment is impaired, an entity applies IAS 36 Impairment of assets. That standard explains how an entity reviews the carrying amount of its assets, how it determines the recoverable […]

Income Concept: The term income designates a remuneration or group of remunerations of any economic agent in counterpart for the…

Fully Indexed Interest Rate Concept: Fully Indexed Interest Rate designates an interest rate normally used in loan contracts (especially in the…

Industrial Psychology Concept: Industrial Psychology is a managing branch that results from several jobs that searched to…

Industry Concept: The term industry is generally used to designate the secondary sector, which includes all manufacturing…