Hospitality 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:

  • Rich Paul, Deloitte LLP (Chair)
  • Andrew Corsini, KPMG LLP
  • Nick Daddario, Starwood Hotels & Resorts Worldwide Inc.
  • Bradley O’Bryan, Hyatt Hotels Corporation
  • Scott Oaksmith, Choice Hotels International
  • Darren Robb, Hilton Worldwide Holdings, Inc.
  • Nick Rossi, Wyndham Worldwide Corp
  • Nancy Salisbury, Ernst & Young LLP
  • Dusty Stallings, PricewaterhouseCoopers LLP
  • Marilyn Wilkins, Marriott International, Inc.
Staff Contact: Renee Rampulla,



Below is a list of potential revenue recognition implementation issues identified by the Hospitality 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).


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