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Audit and Accounting Guide

Audit and Accounting Guide


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About the Book

Most of the accounting and financial reporting practices of entities undertaking gaming or gaming-related activities (collectively referred to as gaming entities) are essentially the same as those of other industries. However, some activities of gaming entities are unique.

Developed by leading experts, this guide delivers how-to strategies for handling audit and accounting issues common to entities in the gaming industry, so accounts and financial managers can provide high-quality services to their clients. Updated for recent auditing standards, this guide summarizes new standards, guidance and practices, explaining the numerous activities specific to gaming entities and provides information regarding accounting and auditing for many types of gaming industry issues. Also included are illustrative independent auditor's reports and financial statements of both a non-governmental gaming entity and a governmental gaming entity.

Key benefits include:

  • Provides important technical guidance, summarizes new standards and practices, and delivers how-to advice for handling audit and accounting issues that will be critical to your success.
  • Offers clear and practical guidance on recent developments in areas such as online gaming and governmental gaming entities.
  • Includes helpful industry coverage of the New Jersey Casino Redevelopment Authority, currency transaction reporting in the gaming industry, the tribal gaming industry, lotteries, and analytical procedures and internal controls unique to the gaming industry.
  • Includes an appendix that highlights FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606).
  • Includes an appendix that contains the finalized revenue recognition implementation issues specific to gaming entities.

About the Author:

Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards.
The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.


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Product Details
  • ISBN-13: 9781948306096
  • Publisher: Wiley
  • Publisher Imprint: Wiley
  • Height: 226 mm
  • No of Pages: 432
  • Spine Width: 25 mm
  • Width: 152 mm
  • ISBN-10: 1948306093
  • Publisher Date: 18 Dec 2018
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 639 gr


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