olemus
inimressurss võimepõhise ainetu varana,
sealhulgas rahalises väljenduses
=
part of the intangible assets, the accumulated knowledge and skills that make a workforce productive

ülevaateid
https://slideplayer.com/slide/13095779/

https://www.jstor.org/stable/245156?seq=1

http://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/F2/F2%20Human%20Asset%20Accounting.pdf

https://www.phoenixstrategicperformance.com/blog/fresh-approach-human-asset-management

https://backup.pondiuni.edu.in/storage/dde/downloads/hrmiv_hra.pdf

vt ka
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