Disclosure and Measurement of Accounting on Human Capital and their Effect on Increasing the Value of Economic Unit, it is an Applied Study on AL-Doha Factory of Cement Industries Ltd/Al- Muthana Province/Iraq

This study aims to measure human capital and a economic units through the use of human development expenses of intellectual appropriation, regardless the accounting disclosure of the value of human capital in the general balance sheet of the economic units. Which leads to increase the value of economic unit and its roots . And for making objective of this study that has been used some accounting statements (general balance sheets and payroll and wages) belongs to ALDOHA factory of cement industries Ltd in AL-MUTHANA Province for the year (2013) for disclosure and measurement of human capital in its capital list. The study concluded that there is an opportunity to have economic units for payment by accounting for any physical process of human capital by relying on earmarks, no concession for accounting disclosure about human capital in the balance sheet and a economic unit list. The study also found that there is a role for qualifications accounting disclosure about human capital and a economic unit in the listed improvements. The researchers recommended the need to accelerate the attention and a economic unit of human capital, since this element constitutes an interest in language as one of the elements of productive contributions to suitable productive, in addition to adopting the necessary methods and standards that serve, to undertake any physical and accounting disclosure About human capital in the Financial lists.