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ASC 924 — Entertainment — Casino

Below is an overview of FASB Accounting Standards Codification Topic 924, Entertainment — Casino, as well as a list of FASB Accounting Standards Updates (ASUs) and proposed ASUs related to this Topic.


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.

ASC 924 contains intersecting Subtopics that provide industry-specific guidance related to the following Codification Topics:

The full text of ASC 924 can be found in the FASB Accounting Standards Codification (link to the FASB's Web site; registration required). Also, the full text of the Codification and Deloitte-authored Q&As related to the Codification are available in the Deloitte Accounting Research Tool (DART) Web site (subscription required).

Content from the FASB Accounting Standards Codification® included at is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, and is reproduced with permission.

FASB Accounting Standards Updates

Proposed FASB Accounting Standards Updates

    No current proposed ASUs on Topic 924.

    Correction list for hyphenation

    These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.