ASC 924 Entertainment—Casinos

ASC 924 Entertainment — Casino

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US GAAP

10 Overall 280 Segment Reporting 405 Liabilities 605 Revenue Recognition 720 Other Expenses 740 Income Taxes 815 Derivatives and Hedging

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:

Gaming chips
Promotional allowances
Base jackpots
Slot machines
Income taxes.

Guidance also is provided for the disclosure of geographic segments, if any.