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HUMAN CAPITAL RESOURCES: MD&A DISCLOSURES.
- Source :
-
Strategic Finance . May2021, Vol. 102 Issue 11, p21-22. 2p. - Publication Year :
- 2021
-
Abstract
- The final amendments require "disclosure [that] is material to an understanding of the registrant's business taken as a whole, a description of a registrant's human capital resources, including any human capital measures or objectives that the registrant focuses on in managing the business." Lara Long, VP and chief accounting officer of agricultural machinery manufacturer AGCO Corporation, said it makes sense that the SEC enacted a principles-based rule rather than prescribe exactly what every organization should do because each industry is different. FINANCIAL REPORTING HUMAN CAPITAL RESOURCES: MD&A DISCLOSURES New SEC reporting mandates a focus on human capital resources disclosures material to management discussion and analysis. [Extracted from the article]
Details
- Language :
- English
- ISSN :
- 1524833X
- Volume :
- 102
- Issue :
- 11
- Database :
- Academic Search Index
- Journal :
- Strategic Finance
- Publication Type :
- Periodical
- Accession number :
- 150051011