Delivers "how-to" strategies for handling audit and accounting issues common to entities in the gaming industry.
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E-book, Paperback
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Whether the gaming entity is a large commercial casino or a small tribal government enterprise, there are unique accounting, auditing, and financial reporting issues that must be addressed. This guide is an invaluable resource for financial statement preparers and auditors alike.
This 2020 edition addresses conforming changes resulting from FASB ASC 606, Revenue from Contracts with Customers and includes application examples, such as journal entries, as well as disclosure illustrations.
This 2020 edition also addresses the determination by nongovernmental entities of whether various arrangements convey a lease under FASB ASC 842, Leases. Such arrangements may include participation and daily fee arrangements, wide area progressives and various utility products arrangements; this guide addresses these arrangements specifically. In addition, to support the significant judgement needed to determine a lease term, the guide includes examples of economic factors that may indicate a renewal is reasonably certain.
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