FMD 2018 Level II Training Book

Governmental Gaming Entities (Chapter 12) • Financial Statements & Disclosures • Allocation of Assets & Liabilities (Tribe vs. Casino) • Reporting of Transactions Between Tribe & Casino • Asset Impairments • GAAP Determination for Transactions

Other Gaming Guide Highlights • Other casino industry issues including currency transaction reporting, managing properties for third parties, guarantees, long-lived assets and impairments, accounting uniforms and other long-lived stock assets. • The new Guide illustrates financial statements with footnote disclosures for FASB and GASB entities. • Background information on rules of games.

BlueBird CPAs

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