Some Stock Analysts Believe That a Company's Human Resources May

question 51

Multiple Choice

Some stock analysts believe that a company's human resources may be worth several times the value of its tangible assets.However,the AIS typically does not account for or track such assets.Why is this the case?

• A)Employees are not "owned" by the company,and may not be considered an asset.
• B)Financial statements report on assets that have not yet been used by the organization.
• C)The value of human resources is only acknowledged when used and is tracked as an expenditure and not an asset.
• D)all of the above

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