Chapter 1 — Overview

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Chapter 1 — Overview 1.1 Background 1.2 Key Provisions of the Revenue Standard 1.3 Scope (Chapter 3 of the Roadmap)1.4 Step 1: Identify the Contract With the Customer (Chapter 4 of the Roadmap)1.5 Step 2: Identify the Performance Obligations in the Contract (Chapter 5 of the Roadmap)1.6 Step 3: Determine the Transaction Price (Chapter 6 of the Roadmap)1.7 Step 4: Allocate the Transaction Price to the Performance Obligations in the Contract (Chapter 7 of the Roadmap)1.8 Step 5: Recognize Revenue When (or as) the Entity Satisfies a Performance Obligation (Chapter 8 of the Roadmap)1.9 Beyond the Core Model