Software 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:

  • Nancy Salisbury, Ernst & Young LLP (Chair)
  • Sriprasadh Cadambi, KPMG LLP
  • Michael Coleman, PricewaterhouseCoopers LLP
  • Stacy Harrington, Microsoft
  • Stephen Hope, Autodesk
  • Sujit Kankanwadi, Synopsys
  • Kevan Krysler, VMware
  • Gary Merrill, CommVault Systems
  • Craig Miller, Grant Thornton LLP
  • Christina Minasi, BDO LLP
  • Marc Seymer, Adobe
  • Rich Stuart, RSM US LLP
  • Joe Talley, Deloitte LLP
  • Paul Vigil, BMC Software
  • Corey West, Oracle
  • Alison Yara, IBM

Staff Contact: Kim Kushmerick,

Upcoming Event

FASB ASC 606 Revenue Recognition: Software Entities Webcast

The Software Revenue Recognition Task Force will hold an informational webcast on November 16, 2017 1:00pm-2:00pm ET. The webcast will discuss FASB ASC 606 implementation issues for engineering and construction entities, and provide insight into the development of the issues and potential changes in practice.

Learning Objectives

  • Overview of FASB ASC 606 implementation issues for software entities
  • Understanding of the Task Force discussions on the implementation issues
  • Understanding of potential changes in practice related from the adoption of FASB ASC 606

Visit the AICPA Store to register.

Identified Revenue Recognition Implementation Issues

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


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