# ASC 924-10-15: Entertainment—Casinos — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/924/10/#15-scope-and-scope-exceptions)

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## ASC 924-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/924/10/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [924-10-15-1](https://asc.understandingaccounting.org/asc/924/10/#924-10-15-1)

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The Subtopics within the Entertainment—Casinos Topic only provide incremental industry-specific guidance for entities operating as casinos. Entities within the scope of this Topic shall also comply with the applicable guidance not included in this Topic.

#### Entities

##### [924-10-15-2](https://asc.understandingaccounting.org/asc/924/10/#924-10-15-2)

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The Entertainment—Casinos Topic provides guidance for all entities that operate as casinos and for the casino operations of other entities.