Human resources are helping companies to achieve their goals by their innate pool of knowledge, skill, leadership, creativity and talent. The current accounting system, however, cannot provide human resources with value. The definition of human resources "The people and staff that operate an organization along with the financial and material resources of an organization”. Human resources accounts can be seen as a system that recognises human resources as assets after measuring their value and registering them in account books There can be creation and presentation of substantial and important human resources information. Accounting for human resources is an accounting industry. This paper describes the practises of disclosure followed by Indian firms. People play the most important role in ensuring productivity in a company. They are well over machinery, materials, construction, technology, money, etc., as the only means of making all these assets useful and efficient are human resources. I explained the theory of human resources accounting practices in India in this paper.

KEYWORDS: Human Resource Accounting Disclosure, Human Resource Accounting (HRA).