accounting question

According to SSAPs, goodwill is defined as the difference between the value of a business as a whole and the aggregate of the fair value of its separable net assets.

Goodwill is also defined in following:
1)Good location
2)Good customers customers relations
3)Good reputatiopn
4)Well-Known product
5)Experienced and efficient employees and management team
6)Good relation with suppliers

Human asset is atype of goodwill(Inherent goodwill) under the heading of 5)Experienced and efficient employees and management team,

But remember, Inherent Goodwill is only AN ESTIMATION, and this value is not going to realize under the GOING CONCERN assuption, therefore, it should not be brought into the books, and NO ACCOUNTING ENTRY is required.

上面係base on SSAPs的解釋，即係話goodwill分兩種，一種係inherent,另一種係purchased。 purchased goowill果種呢就可以入數，當係intangable asset。但係呢inherent goodwill(即你所講的human asset)就唔駛入數啦...因為佢只係一個估出黎o既數，同埋human asset can not be measured in monetary term, 你唔會去話件human assset值幾錢gama...

To conclude, human asset 1)cannot be measured in monetary term and it is just2)a estimated figure, so it is not included in the balance sheet.

if you have doubt, please let me know...

SSAP already replaced by HKAS / HKFRS

會計學上對資產的分類：
一、依據是否有具體形體分類
（一）有形資產
（二）無形資產
二、依據耐用期限的長短分類
（一）長期使用資產（固定資產）
（二）流動資產
三、依據資產所有權分類
（一）貸方權益（負債）
（二）老闆權益

無形資產亦是資產一部份，例如goodwill

2007-01-14 00:48:38 補充：
如果你指的『human asset 』是『知識產權』就係 『intangible assets 』