The human league

Article Abstract:

The latest developments in the measurement of human capital, which might be a tricky issue for accountants, but a sure route to corporate success, are described. The concept of capital investment in employees unites the relationship between cost and value in a way that makes sense to accountants and investors alike and also if investors begin to base their investment decisions heavily on an annual measure of profits per employee, then it might create a management incentive to outsource the least productive work.

Business Personnel Management, Evaluation, Human resource management, Company personnel management

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Setting the record straight on on AN G

Article Abstract:

Several UK professional firms are interpreting the Accounting Standards BoardEs Application Note G (AN G) on revenue recognition to mean they would have to pay a one-off tax charge by having to value their work in progress at selling price. However, AN G confirms in explicit terms that stocks and work in progress should be valued at the lower of cost and net realizable value, and its only innovation is its attempt to clarify the point in time when work performed should be recognized as revenue.

Product standards, safety, & recalls, Standards, Corporate taxes, Accounting Standards Board, Corporations

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Parliament and Whitehall

Article Abstract:

The U.K. government in March 2007 is consulting on draft regulations to implement a proposal to increase workers' holiday entitlement from 20 days to 28 days per year. Amendments will be made to the Working Time Regulations 1998 to increase the statutory minimum entitlement of four weeks' paid holiday to a statutory minimum 'root and branch review'.

Work Schedules, Interpretation and construction, Work hours, Compensation and benefits, Labor law, Hours of labour, Labour law

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