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Publications

Gaming Audit and Accounting Guide

Publisher: AICPA
  • $69.00-$89.00
    Gaming Audit and Accounting Guide In Stock Product #: AAGGAM14P
    AICPA Member: $69.00
    Non-Member: $89.00
  • $59.00-$69.00
    Gaming Audit and Accounting Guide eBook Download Product #: AAGGAM14E
    AICPA Member: $59.00
    Non-Member: $69.00
  • $59.00-$69.00
    Gaming Audit and Accounting Guide Online Access Product #: WCA-XX
    AICPA Member: $59.00
    Non-Member: $69.00

First update in 2 years! This publication includes over 200 pages of invaluable guidance to help you improve your gaming industry knowledge, fine-tune your strategies, and provide high-quality services to your clients.

This guide was developed by leading experts from industry and public practice. It summarizes new standards, guidance, and practices and delivers “how-to” strategies for handling audit and accounting issues common to entities in the Gaming industry.

It explains the accounting and auditing for many types of Gaming industry issues, including up-to date information such as recently issued Accounting Standards Updates and GASB Statements and their effect on the industry.

Key Benefits:

  • Provides important technical guidance, summarizes new standards and practices, and delivers "how-to" advice for handling audit and accounting issues that will be critical to your success.
  • Offers clear and practical guidance on recent developments in areas such as on-line gaming and governmental gaming entities.
  • Includes helpful industry coverage of the New Jersey Casino Redevelopment Authority, Currency Transaction Reporting in the Gaming Industry, Tribal gaming industry, lotteries, and analytical procedures and internal controls unique to the gaming industry.
  • Includes a new appendix which highlights FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606).

Who Will Benefit:

Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and auditing needed for the gaming industry. This comprehensive guide has been designed to be beneficial for a wide range professionals, including those within the gaming industry, as well as those practicing in small, regional, and large accounting and auditing firms.

Information about the eBook option

If purchasing this title as an eBook, please note that it is intended for a single user. An eBook is a downloadable file that will be accessible immediately after completing your purchase. Access to the download link expires 180 days from the purchase date. Download the file before this time elapses. Before downloading your eBook, you must:

  • Download and activate Adobe Digital Editions® - a free program for accessing eBooks
  • Return to the AICPA Store and go to My Account > My Downloads
  • Click the eBook title to download and open automatically in Adobe Digital Editions

Note: To access your eBook on a smartphone, tablet or other reading device, see our FAQ. This product is refundable within 10 days of your purchase date. For more information about this product or service concerns, please contact the AICPA Store Service Center at service@hq.cpa.com or call 888-777-7077.

Excerpt

1.25 The ownership and operation of gaming facilities in the United States are subject to a number of state, local, and tribal laws, regulations, and ordinances. These laws and regulations concern the responsibility, financial stability, and character of gaming operators and persons financially interested or involved in gaming operations.
 
1.26 Gaming entities are licensed by state, local, and tribal gaming regulatory authorities. The licenses are not transferable and may be renewed periodically. The licensing authorities have broad discretion in granting and renewing licenses. Currently, state laws dictate and regulate the conduct of on-line gaming conducted and offered within the individual state. On-line gaming conducted across state lines is considered illegal in accordance with the Unlawful Internet Gambling Enforcement Act of 2006 (UIGEA).

System Requirements

About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.