# ASC 815-924-05: Derivatives and Hedging — Entertainment—Casinos — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/924/#05-overview-and-background)

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## ASC 815-924-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/815/924/#05-overview-and-background)

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##### [815-924-05-1](https://asc.understandingaccounting.org/asc/815/924/#815-924-05-1)

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This Subtopic includes the accounting and reporting standards for entities operating as casinos and for the casino operations of other entities, for derivative instruments, including certain derivative instruments embedded in other contracts, and hedging activities.