Product Image

Gaming Audit and Accounting Guide

Publisher: AICPA
Availability: Varies by Format (See Below)
See Below To Add To Cart
View Online Catalog
Print This Page
Available Formats:  Online Subscription | Paperback | eBook | See All

Last updated in 2006 the AICPA Audit and Accounting Guide, Casinos has been replaced with the new Gaming Guide. The Guide provides in-depth coverage on accounting and auditing considerations for the Gaming industry, including information for governmental and tribal gaming entities.

The guide provides “how-to” guidance on planning, performing and reporting on Gaming engagements, as well as information for members in practice in the Gaming industry. It explains the accounting and auditing for many types of Gaming industry issues, including up-to-date information such as the recently issued Accounting Standards Update No. 2010-16, Entertainment—Casino (Topic 924): Casino Base Jackpot Liabilities—a consensus of the FASB Emerging Issues Task, and its effect on the industry.

For the first time, the following information is now included in the Guide:

  • Guidance for governmental gaming entities
  • Illustrative financial statements and footnotes of a governmental gaming entity
  • Illustrative guidance when accounting for guarantees
  • Guidance regarding The New Jersey Casino Reinvestment Development Authority
  • Guidance for currency transaction reporting in the gaming industry

The Guide also covers:

  • New and updated Statements on Auditing Standards
  • Governmental and tribal rules and regulations
  • New and expanded discussions of specific Casino games and considerations of their accounting and auditing
  • Expanded illustrative financial statements
  • Expanded illustrative discussion of accounting for guarantees
  • Discussion of currency transactions and laws

All content is written and reviewed by subject matter experts and approved by the appropriate AICPA senior technical committee(s).

For a topical listing of subject matter by chapter, click on the Table of Contents tab.


Online Subscription > AICPA Online Professional Library. Your subscription includes content updates and unlimited online access for 1 year. AICPA Online Professional Library - your source for the latest guidance, information, and standards on a variety of accounting & auditing, industry-specific, and practice management topics. Subscribe to the product, bundle, or library that best meets your organization's needs. Click here for more information.  Multi-user subscriptions are available for this title; please call 888-777-7077 for more information.

Gaming Audit and Accounting Guide
Online Subscription
Product# WCA-XX
Availability: Online Access 1 Year
For registered users only
AICPA Member:$59.00
Your Price:$75.00
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.