A quoted company has a highly skilled workforce. The value of that workforce is not

reflected anywhere in the company$$s financial statements. Which of the following

explains why that should be$?$

A Any amount attributed to the workforce would have to be written off over

time.

B The value of the workforce will never be material.

C The affairs of the business are kept separate from those of its employees.

D The value of the workforce cannot be measured objectively in money terms.