Today, enterprises recognize very well that the primary factor which provides them a sustainable competitive advantage are their workers. However, its financial reporting always devoid of any data relating to human resources in the project, which led to the expansion of research and discussions about what has been termed “human resources accounting”. The aim of this study is to shed light on the accounting of human resources. Thus, we found that the characteristics of the assets apply heavily on human resources, and its inclusion in the accounting disclosures deepens the informational dimension of financial reports. But this resource is characterized by the difficulty of measuring and providing reliable information about it, which is a major obstacle to applying the human resources accounting, which requires a more in- depth researches in this area.