RevenueHub publishes plain-English articles and example-based case studies that explain the major aspects of the new revenue recognition standard. We also compile resources from the SEC, FASB, TRG, and major accounting firms: providing one place for accounting professionals to find relevant revenue guidance and improve their understanding of the new revenue standard. And if you have a particularly thorny revenue question that our articles don’t yet address, send it our way.

Contributing Authors


Alexis Berrett
MAcc '19

Alexis was born in Dallas, TX and raised in Atlanta, GA. Her family currently resides in Valencia, CA. When she is not studying accounting, Alexis loves shopping, reading Harry Potter, and traveling around the country with her husband. After graduation, Alexis will be joining the Deloitte Audit team in Dallas, TX.

Andy Merkley
MAcc '19

Andy was born and raised in Glendora, CA. He loves playing BYU intramurals and has won a number of championships. He is an avid BYU Cougars and Dodgers fan and can't get enough of their games.

Brett Bartholomew
MAcc '19

Brett has a passion for technical accounting and hopes to be involved in the cutting technologies that are disrupting the accounting industry. Outside of accounting, Brett loves playing ultimate frisbee, golf, and basketball. Lehi, Utah, is Brett’s home town, but he has traveled throughout the U.S., Thailand, Europe, and Central America.

Jason Ni
MAcc '19

Jason grew up in Taiwan and have lived in Washington D.C. and Provo, Utah. He is studying accounting, information systems, and music. Outside of accounting and writing, he is a classical music geek and a food enthusiast who prefers mozzarella with Mozart and ravioli with Ravel.

Rand Hawk
MAcc '19

Rand is from Gilbert, AZ and will graduate with a MAcc from BYU in April 2019. He is currently studying to become a CMA and CPA. Rand is a huge Cubs fan and enjoys spending time with his wife and son.

Tom Tran
MAcc '19

Tom was born in a small farm in the outskirt of Hanoi, Vietnam. Tom’s life model is “Today I will do what others won't, so tomorrow I can accomplish what others can't.” Besides accounting, Tom loves singing and writing songs on his guitar.

Faculty Contributors


Cassy Budd
Teaching Professor, School of Accountancy

Cassy Budd has more than 10 years of experience in public accounting (with PricewaterhouseCoopers) and more than 12 years of experience teaching accounting at the University level (3 years at USU and more than 9 years at BYU). She has a wonderful husband of 27 years and 4 amazing children. Together, they love to spend time outdoors hiking, biking, skiing and simply enjoying nature. Cassy recently returned from a professional leave where she spent 7 months working with pre-IPO companies helping them get ready for the big stage.

Jeff Wilks
Director & EY Professor, School of Accountancy

Professor Wilks is the Director and EY professor of BYU’s School of Accountancy. From 2006 to 2008, he worked as an academic fellow at the Financial Accounting Standards Board in Norwalk, Connecticut. While there, he led the development of the new international standard on revenue recognition, a standard that was released in May 2014. Professor Wilks also served from 2008-2009 as an academic advisor to the International Accounting Standards Board in London, England. He has also served as a technical advisor to Connor Group, which provides technical GAAP review, IPO services, and SEC reporting guidance to firms preparing for IPO. In January 2014, the US Financial Accounting Foundation appointed him to the Financial Accounting Standards Advisory Council.

Connor Group Contributors


Aleks Zabreyko
Partner, Head of Professional Practice at Connor Group

Aleks is Partner and Head of Connor Group Technical Accounting Interpretations (professional practice) and has extensive hands-on US GAAP and IFRS experience advising clients and other Connor professionals in multiple complex areas, including revenue recognition, business acquisitions and dispositions, capital markets including IPO and cross-border transactions, stock compensation, inventories, complex financial instruments, SEC reporting and regulations; and various complex or unique transactions.

David Butler
Managing Director and Practice Leader, Connor Group Managed Services.

As a leading member of Connor Group’s IPO Services practice, Dave has led IPO engagements in a wide variety of industries and has assisted clients in raising over $3.0 billion in IPO proceeds. Throughout his career, Dave has also served in various public accounting and industry roles, including as a corporate controller for multiple private and publicly-traded companies. He has extensive experience working with business combinations and acquisition integrations, reverse acquisitions, complex financial instruments and embedded derivatives, share-based compensation, debt and equity financings, debt modifications and restructurings, financial statement preparation, SEC reporting, fund accounting, and complex financial modeling. Dave is also considered a subject-matter expert in revenue recognition and has presented at various conferences on both ASC 605 and ASC 606.

Landon Fowler
Manager – Technical Accounting & IPO Services at Connor Group

Landon Fowler is currently a technical accounting advisor at Connor Group where he serves clients in diverse industries across the United States. He helps to solve their most complex accounting and business issues. He primarily advises companies in SEC reporting matters as they prepare for their IPO. He also specializes in revenue recognition and ASC 606 assessment and implementation for private and public companies. Landon previously worked as an auditor for Deloitte. He is a BYU alumnus with a passion for his school as he spent time as a member of the Cougar football team. He loves to compete in athletics, enjoy the outdoors, and spend time with his wife and two children.

Shamae Budd
Writer/Contributor at Connor Group

Shamae studied English at Brigham Young University. During her time as an undergraduate, she worked as a copy editor for two student journals, Schwa and STANCE: For the Family. Following her graduation in 2015, she joined the Connor Group team, contributing her writing and editing skills to many projects. She has recently returned to BYU where she is pursuing a master’s degree in creative writing and teaching entry-level college English.