Gaming Audit and Accounting Guide
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.
- 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
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|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).|
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