Accounting Issues for Publicly Traded Gaming Companies
نویسنده
چکیده
The expansion of gaming throughout the world has resulted in the emergence of large publicly traded corporations whose primary business activity is the operation of gaming facilities in various gaming jurisdictions. The availability of the public securities market has allowed gaming operators to expand and diversify operations into new markets and geographic locations. This article discusses accounting issues common to public gaming companies active in the acquisition and development of new locations. It is divided into the following sections: Pre-opening Costs; Reporting on Cash Flow; Reporting and Revenue Recognition for Joint Ventures; Valuation Issues; and EDGAR and the SEC. 1
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