In this study, we evaluate the position of accounting and reporting model of human resource value in the context of theoretical concepts of financial reporting; the purpose of this research is to answer the question "Determine the extent of coverage of comprehensive accounting and reporting model of human resource value with theoretical concepts of financial reporting?" is. Methodology: The present study is a practical purpose-based study. To achieve this goal, 20 pragmatic and academic scholars are recruited in a manner that employs experts with sufficient knowledge of the common area of ​​human resources and financial reporting and sampling method. It is purposeful so that 10 pragmatic experts in the field and 10 academic experts in the field of human resource management and accounting are used and therefore appropriate sample size is used and triangular fuzzy Delphi test is used to test the hypothesis The relevant sections are discussed. Spss software was used for data analysis in descriptive and inferential statistics. Results: The results of the testing of research hypotheses, according to the pool of experts' opinions, show that accounting and reporting of human resources value does not cover any of the criteria examined for financial statements in a holistic model according to the theoretical concepts of reporting. Don't give up