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A Roadmap to Applying the New Revenue Recognition Standard Chapter 7 — Step 4: Allocate the Transaction Price to the Performance Obligations
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Chapter 7 — Step 4: Allocate the Transaction Price to the Performance Obligations7.1 Background7.2 Stand-Alone Selling Price7.3 Determine the Stand-Alone Selling Price7.4 Allocation of a Discount7.5 Allocation of Variable Consideration7.6 Changes in the Transaction Price7.7 Allocation Considerations for Significant Financing Components
Chapter 7 — Step 4: Allocate the Transaction Price to the Performance Obligations7.1 Background7.2 Stand-Alone Selling Price7.3 Determine the Stand-Alone Selling Price7.4 Allocation of a Discount7.5 Allocation of Variable Consideration7.6 Changes in the Transaction Price7.7 Allocation Considerations for Significant Financing Components