Gaming

It is critical for preparers of financial statements and auditors to understand the complexities of the gaming industry, including a description of the games, revenue recognition, and financial statement presentation. AICPA publications provide information on recent developments, guidance, and illustrative examples for the common accounting and audit practices in the gaming industry including jackpot liabilities. loyalty and incentive programs. regulation and licensing. general audit considerations. Further, this revised edition of the guide contains valuable information on the quickly expanding tribal gaming industry. The following products are available from the AICPA to help provide guidance and resources on the gaming industry.

Audit and Accounting Guide Gaming
Availability eBook (product no. AAGGAM12E) Online Subscription (product no. WCA-XX) Paperback (product no. AAGGAM12P) This AICPA Audit Guide has been fully conformed to reflect the new standards resulting from the Clarity Project. This year’s edition of the guide fully incorporates the clarified auditing standards into all guide content, so that auditors can further their understanding of the clarified auditing standards. The clarified auditing standards are effective for audits of financial statements for periods ending on or after December 15, 2012 (calendar year 2012 audits). Auditors should carefully apply the relevant guidance until the clarified auditing standards become effective for the auditors’ engagements.

AICPA Online Professional Library

When you subscribe to any one of the many subscription options on AICPA Online Professional Library, you're not only getting access to the most up-to-date guidance and tools, you are also linked to all of the relevant and related literature, including the FASB and GASB libraries.

Many publications and libraries may be of value to those interested in guidance related to the gaming industry:

AICPA Audit and Accounting Manual (product no. WAM-XX)
AICPA Audit Risk Assessment Tool and Guide (product no. WRA-XX)
AICPA Practice Tool The Auditor's Report: Comprehensive Guidance and Examples (product no. APAARMO)
AICPA Professional Standards (product no. WPS-XX)
AICPA Technical Practice Aids (product no. WTP-XX)
U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure (product no. WAT-XX)

Guidance contained in the AICPA Online Professional Library has also been grouped into topical sets including varying levels of guidance. The following may be of interest to those seeking information and guidance on the gaming industry:

Audit and Accounting Guide and Audit Risk Alert Set (product no. WAA-XX)
- with FASB Accounting Standards Codification (product no. WFA-XX)
Essential A&A Research Collection (product no. ORS-XX)
- with FASB Accounting Standards Codification (product no. ORF-XX)
- with FASB Accounting Standards Codification and GASB Library (product no. WCF-GL)
Premium A&A Research Collection (product no. WAL-BY)
- with FASB Accounting Standards Codification (product no. WFL-BY)
- with FASB Accounting Standards Codification and GASB Library (product no. WGL-BY)

Gaming

Audit and Accounting Guide Gaming

AICPA Online Professional Library