Airlines 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:

  • Dave Dickson, Ernst & Young LLP (Chair)
  • Rachel Bell, Virgin America
  • Stewart Bell, United
  • Chris Berry, Alaska Air Group
  • LeAnna Buchwald, JetBlue
  • Mike Carreon, American Airlines
  • Robert Gordon, Deloitte LLP
  • Craig Isakson, KPMG LLP
  • Leah Koontz, Southwest Airlines
  • Craig Meynard, Delta
  • Simon Whitehead, PricewaterhouseCoopers LLP
  • Eric Woodward, Skywest
Staff Contact: Yelena Mishkevich,


Revenue recognition implementation issues identified by the Airlines Revenue Recognition Task Force, when available, will be posted here.  Full revenue recognition implementation issues will be posted below for informal comments after review by the AICPA Financial Reporting Executive Committee (FinREC).


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 by the dates noted below:


The Airlines Revenue Recognition Task Force recommends the following AICPA products for current revenue recognition issues: