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Question
Human resources will not appear in the balance sheet according to ___ concept.
Options:
A .  Accrual Concept
B .  Going concern concept
C .  Money measurement concept
D .  None
Answer: Option C
:
C
According to the money measurement concept, any transaction which cannot be measured in monetary value will not be recorded and hence human resources whose monetory value cannot be determined will not appear in the balance sheet.

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