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Under a joint Exposure Draft issued by the IASB and FASB in June 2010, Revenue from Contracts with Customers , which of the following is NOT one of
Under a joint Exposure Draft issued by the IASB and FASB in June 2010, Revenue from Contracts with Customers, which of the following is NOT one of the steps to be applied in the recognition of revenue across a wide range of transactions and industries?
Identify the contract with a customer.
Do not separate the transaction price for separate performance obligations if the contract is a bundled contract where goods and services are not sold separately.
Identify the separate performance obligations in the contract.
Determine the transaction price.
