Audit and Accounting Guide : gaming / AICPA.

September 1, 2017.

Industry overview -- Guide scope and applicability -- Overview of gaming and gaming related revenue -- Jackpot liabilities -- Participation and similar arrangements -- Loyalty and incentive programs -- Gaming license, project development, and preopening and start-up costs -- Managing properties for third parties -- Guarantees -- Long-lived assets -- Other accounting topics -- Governmental gaming entities -- General auditing considerations -- Special auditing considerations -- Internal control -- Analytical procedures -- Appendix. A. Category B guidance -- B. The new revenue recognition standard: FASB ASC 606 -- C. Illustrative financial statements -- D. Illustrative guidance when accounting for guarantees -- E. The New Jersey Casino Reinvestment Development Authority -- F. Currency transaction reporting in the gaming industry -- G. Rules of the games -- H. Overview of statements on quality control standards -- I. The new leases standard: FASB ASU No. 2016-02 -- J. Schedule of changes made to the text from the previous edition.

"Most of the accounting and financial reporting practices of entities undertaking gaming or gaming-related activities (collectively referred to as “gaming entities”) are essentially the same as those of other industries. However, some activities of gaming entities are unique. Updated for recent auditing standards, including SAS No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern, this guide explains the numerous activities specific to gaming entities and provides information regarding accounting and auditing for many types of gaming industry issues. Also included are illustrative independent auditor’s reports and financial statements of both a non-governmental gaming entity and a governmental gaming entity."--Publisher’s description.

Includes indexes.

Online resource; title from PDF title page (John Wiley, viewed November 29, 2017).