Do You Know the Real Value of Your Library?(new government accounting rules begin next year)

The introduction of GASB 34 accounting regulations may remind some of the Y2K panic and whether there was real risk or not. If GASB 34 is a Y2K-- type fizzle, will the library world be the worse if administrators heed a warning? It is possible that GASB 34 will have catastrophic effects for some lib...

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Veröffentlicht in:	Library Journal 2001-06, Vol.126 (11), p.48-48
1. Verfasser:	Hennen, Thomas J. Jr
Format:	Magazinearticle
Sprache:	eng
Schlagworte:	Accounting Accounting and auditing Accounting firms Accounting policies Accounting services Accrual basis accounting Administrative Organization Auditing Auditors Audits Automation Bond issues Budgets Capital assets Capital costs Community Relations Comptrollers Computers GASB statements Government (Administrative Body) Government Accounting Standards Board, USA Infrastructure Laws, regulations and rules Libraries Library associations Library Automation Library collections Library management Library materials Municipal bonds Municipalities Public libraries Reporting requirements Roads & highways USA Work stations Workstations
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Zusammenfassung:	The introduction of GASB 34 accounting regulations may remind some of the Y2K panic and whether there was real risk or not. If GASB 34 is a Y2K-- type fizzle, will the library world be the worse if administrators heed a warning? It is possible that GASB 34 will have catastrophic effects for some libraries and some communities. GASB 34 may fizzle for libraries not because there was no inherent threat but because we came to the bean counting table well prepared.
ISSN:	0363-0277