Timeshare 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:

  • Melanie Giorno, Ernst & Young LLP (Co-Chair)
  • Phil Nix, Deloitte & Touche LLP (Co-Chair)
  • Kathy Pighini, Marriott Vacations Worldwide (Co-Chair)
  • Verne Bragg, Grant Thornton LLP
  • Sonya Dixon, Holiday Inn Club Vacations
  • Michael Duncan, Wyndham Vacations Ownership Inc.
  • Tom Durkee, Withum
  • Lisa Gann, Diamond Resorts International
  • Allen Klingsick, Hilton Worldwide
  • Raymond Lopez, Bluegreen Corporation
  • Paula Morabito, Morabito Consulting
  • Lori Overholt, VSA Resorts
  • Bill Powell, BDO USA LLP
  • Patrick Ryan, KPMG LLP
  • Donald "Bud" Swartz, PricewaterhouseCoopers LLP
  • Tracy Willis, Disney

Staff Contact: Kim Kushmerick, kim.kushmerick@aicpa-cima.com


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