Human capital, below the limits of national accounting standards

Human capital, as a part of intellectual capital, is restricted by the situation provided by current accounting and national and international financial reporting standards. The human factor is the one that mirrors the result and performance of the company. It is the one that guides the fulfilment of the objectives. The fear of human capital detailed reporting is attested in the current situation of Romanian society reporting. The research objective is to identify the limitations imposed by national standards in evaluating human capital. Using the analytical research – theoretical knowledge method, the research is based on the analysis of Romanian laws and standards, which aims human capital. It is known that employees are an indispensable element in any company, and its presentation cannot be limited by elements of financial analysis. Through the analysis of national standards, it could be identified that the evaluation of human capital is descriptive and is limited to factors such as time, budget, descriptive and subjective methods. It is important to know the legislation that attests the human factor evaluation and presentation, to know its situation in terms of Romanian reporting.