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.
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 gaming:
- AICPA Audit and Accounting Manual
- AICPA Audit Risk Assessment Tool and Guide
- AICPA Practice Tool The Auditor's Report: Comprehensive Guidance and Examples
- AICPA Professional Standards
- AICPA Technical Questions and Answers
- U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure
- Audit and Accounting Guide Set with FASB Accounting Standards Codification
- Essential A&A Research Collection
- Premium A&A Research Collection