Not-for-Profit 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:

  • Stuart Miller, Crowe (Chair)
  • Elaine Allen, Ernst & Young LLP
  • Cathy Clarke, Clifton Larson Allen
  • John Griffin, AARP
  • Jennifer Hoffman, Grant Thorton
  • Neena Masih, BDO LLP
  • John Mattie, PricewaterhouseCoopers LLP
  • Sue Menditto, NACUBO
  • Mig Murphy Sistrom, Mig Murphy Sistrom CPA
  • Amanda Nelson, KPMG LLP
  • Susan Stewart, RSM US LLP

Staff Contact: Chris Cole,



Below is a list of potential revenue recognition implementation issues identified by the Not-for-Profit Entities Revenue Recognition Task Force. The list will be updated as the task force continues its 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.


Draft Revenue Recognition Implementation Issues included for informal comment, when available, will be listed below.


The Not-for-Profit Entities Revenue Recognition Task Force and the Not-for-Profit Entities Expert Panel recommend the following AICPA products for current revenue recognition issues: