The aims of this study are to determine the appropriateness of international accounting
standards and international financial reporting standards (IAS/IFRS) to build a special basis to measure
human capital in business organizations. Researcher adopted scientific methodology research, and
propose the conceptual theoretical framework for measuring human capital on the basis of IAS and
IFRS. The main recommendations were to determine the quantitative indicators of human performance
to measure the added value contributed by human resources, to measure their contributions to maximize
productivity and achieve the organization's objectives, in addition, researcher recommends the necessity
to adopt the separate accounting standard of human capital.