Keywords: Capitalization
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Journal Articles
Managerial Auditing Journal (1993) 8 (2)
Published: 01 February 1993
..., as well as capitalization and amortization decisions to be taken. © MCB UP Limited 1993 Amortization Capitalization Corporate strategy Human asset accounting Return on investment ACCOUNTING FOR THE FIRM'S HUMAN RESOURCES 17 Are an organization's employees an asset or an expense...

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