Insurance 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:

  • Jennifer Austin, KPMG LLP (Chair)
  • Steve Belcher, MetLife Insurance Company
  • Todd Carling, Aetna, Inc.
  • Matthew Farney, Genworth Financial
  • Tim Holzli, Cigna
  • Margie Keeley, the Hartford Financial Services Group
  • Richard Lynch, Ernst &Young LLP
  • Joseph Roesler, Allied World Assurance Company
  • Kevin Ryals, Dixon Hughes Goodman LLP
  • Mary Saslow, PricewaterhouseCoopers LLP
  • Richard Sojkowski, Deloitte LLP
  • Nic Staley, Nationwide Insurance Group
  • Mark Tomaw, RSM US LLP

Staff Contact: Kim Kushmerick,



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

Respondents should submit any comments including the implementation issue number to by the dates noted below:

The Insurance Entities Revenue Recognition Task Force and the Insurance Entities Expert Panel recommend the following AICPA products for current revenue recognition issues: