• Corpus ID: 167969902

Financial accounting and library collections : the bottom line

@inproceedings{Horn2006FinancialAA,
  title={Financial accounting and library collections : the bottom line},
  author={Anne Horn and Janine Epps and Joan Moncrieff},
  year={2006}
}
The valuation and depreciation of library collections is an increasing challenge in the context of financial accounting requirements. The depreciation implications of major collection management strategies have become of increasing concern to Deakin University library in regard to accrual accounting reporting procedures. Changes to library collections, such as the transition to online journals, are moving the financial value of library collections from capital to operating budgets. Major… 
1 Citations

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