Under IFRS 15, Revenue from Contracts with Customers, which of the following is NOT one...

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Accounting

Under IFRS 15, 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?

A. Determine the transaction price.

B. Identify the contract with a customer.

C. 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.

D. Identify the separate performance obligations in the contract.

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