Items related to Gaming — AICPA Audit and Accounting Guide
Synopsis
The Gaming AICPA Audit and Accounting Guide has been fully conformed to reflect the new standards resulting from the Clarity Project. It also includes relevant guidance contained in applicable standards and other technical sources. The guide offers clear and practical guidance on recent developments in areas such as jackpot liabilities, loyalty and incentive programs, guarantees, and governmental gaming entities. Other helpful industry coverage includes the New Jersey Casino Redevelopment Authority, Currency Transaction Reporting in the Gaming Industry, and analytical procedures and internal controls unique to the gaming industry. All content is reviewed by industry experts and the appropriate AICPA senior committee(s).
Updates significant to this edition include technical guidance contained in: Implementation of FASB ASU No. 2010-16, Entertainment—Casinos (Topic 924): Accruals for Casino Jackpot Liabilities—a consensus of the FASB Emerging Issues Task Force; GASB Statement No. 65, Items Previously Reported as Assets and Liabilities; GASB Statement No. 63, Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position; GASB Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements; GASB Statement No. 61, The Financial Reporting Entity: Omnibus an amendment of GASB Statements No. 14 and No. 34; updated illustrative financial statements; and updated illustrative auditor’s reports.
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- Publication date2012
- ISBN 10 1937351483
- ISBN 13 9781937351489
- BindingPaperback
- LanguageEnglish
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