Appendix C — Summary of Issues Addressed in the FASB Staff’s Revenue Recognition Implementation Q&As and/or by the TRG

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Appendix C — Summary of Issues Addressed in the FASB Staff’s Revenue Recognition Implementation Q&As and/or by the TRG C.1 Introduction C.2 Scope (Chapter 3 of the Roadmap)C.3 Step 1 — Identify the Contract With the Customer (Chapter 4 of the Roadmap)C.4 Step 2 — Identify Performance Obligations (Chapter 5 of the Roadmap)C.5 Step 3 — Determine the Transaction Price (Chapter 6 of the Roadmap)C.6 Step 4 — Allocate the Transaction Price (Chapter 7 of the Roadmap)C.7 Step 5 — Recognize Revenue (Chapter 8 of the Roadmap)C.8 Contract Modifications (Chapter 9 of the Roadmap)C.9 Principal-Versus-Agent Considerations (Chapter 10 of the Roadmap)C.10 Material Rights (Chapter 11 of the Roadmap)C.11 Licensing (Chapter 12 of the Roadmap)C.12 Contract Costs (Chapter 13 of the Roadmap)C.13 Presentation (Chapter 14 of the Roadmap)