Accounting Research Tool
92X Entertainment

ASC 924 Entertainment—Casinos

ASC 924 Entertainment — Casino

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ASC 924-10 notes the following:
The Entertainment — Casinos Topic presents the accounting and reporting standards that are unique to entities in the gaming industry. Specific guidance is provided on accounting for all of the following:
  1. Gaming chips
  2. Promotional allowances
  3. Base jackpots
  4. Slot machines
  5. Income taxes.
Guidance also is provided for the disclosure of geographic segments, if any.