Accounting Considerations for the iGaming Business (Rescheduled)

The specific nature of the i-gaming business poses many accounting challenges to preparers. This session will focus on special considerations which are specific to the i-gaming industry. By way of practical examples, the session will tackle the following areas:

1. Accounting for jackpot and jackpot liabilities
2. Loyalty and incentive programmes including but not limited to:
   1. Discretionary incentive programs
   2. Non-discretionary incentive programs
   3. Free play other than through loyalty programs
   4. Free cash other than through loyalty programs
   5. Other complimentary benefits offered to players.
3. Accounting for licenses, project development, pre-opening costs, and start-up costs.
4. Accounting considerations for other long-lived assets.
5. Purchase of a business, purchase of customers.
6. Guarantees – initial recognition and measurement of guarantees.