The book "Intellectual Capital Accounting" offers a comprehensive analysis of the process for identifying and measuring data related to human capital. It highlights the necessity of quantifying information about investments in recruitment, training, and development of employees, as well as communicating their economic value within an organization. Over the past three decades, this topic has gained significance as companies increasingly rely on reliable and complete information to improve and assess the management of their human resources. The book also discusses changes in accounting standards occurring in many countries, including the USA, Japan, and Germany, which emphasize the need for broader measurement of human capital. This new perspective on accounting is particularly relevant for organizations like the Visakhapatnam Port Trust, which face the challenges of modern human capital.