Health Care Entities Revenue Recognition Task Force
AICPA Revenue Recognition Task Forces are charged with developing revenue recognition implementation issues that will provide helpful hints and illustrative examples for how to apply the new Revenue Recognition Standard.
Task Force Members:
- Kimberly McKay, BKD, LLP (Chair)
- Mike Breen, KPMG LLP
- Martha Garner, PricewaterhouseCoopers LLP
- Nanda Gopal, BDO USA, LLP
- John Hawryluk, KPMG LLP
- Chuck Heimerdinger, Ernst & Young LLP
- Brian Murray, Crowe Horwath LLP
- Barb Potts, Ascension Health Alliance
- Mark Ross, Baker Tilly Virchow Krause, LLP
- Mike Sorelle, Grant Thornton LLP
- Don Street, HCA Holdings, Inc.
- Karen Van Compernolle, Deloitte LLP
- Dan Vandenberghe, RSM US LLP
Staff Contact: Andy Mrakovcic, amrakovcic@aicpa.org
IDENTIFIED REVENUE RECOGNITION IMPLEMENTATION ISSUES
Below is a list of potential revenue recognition implementation issues identified by the Health Care Entities Revenue Recognition Task Force. The list will be updated as the task force continues it discussions. Full revenue recognition implementation issues will be posted below for informal comments after review by the AICPA Financial Reporting Executive Committee (FinREC).
The Task Force has removed and/or addressed selected implementation issues included in the original plan. They have retained the original issue #s for the table below.
FEEDBACK REQUESTED
Draft Revenue Recognition Implementation Issues included for informal comment, when available, will be listed below.
Respondents should submit any comments including the implementation issue number to andy.mrakovcic@aicpa-cima.com by the dates noted below:
The Health Care Entities Revenue Recognition Task Force and Health Care Entities Expert Panel recommend the following AICPA products for current revenue recognition issues:
