The Human Resource (HR) is perhaps the most disregarded parts of Financial Statement divulgences of corporate elements in India. The administrations keep away from to reveal current realities about HR, regardless of whether they are wonderful or horrendous realities. HR with their natural pool of information, ability, authority, inventiveness and ability help organizations in accomplishing their objectives. Nonetheless, the current bookkeeping framework can't offer the benefit of HR. We discover human asset bookkeeping (HRA) divulgences to be low in Indian organizations with just couple of organizations announcing HRA in companies yearly statements that is simply close of 1% of the example group of organizations. Besides, HRA divulgences that are create by organizations are formless and conflicting, and unique diagonally organizations and businesses. Along these lines, we analyze the degree of HRA estimation and revealing practices and HR valuation techniques received by the chose Indian organizations among the National Stock Exchange organizations. We fundamentally examine these and grade the companies based on the degree of revelation of HRA data in yearly reports of organizations in earlier year.

KEYWORDS: Human Resource Accounting, Disclosure Practices, HR Valuation Methods.