Match the following challenges in revenue recognition with their corresponding aspects:

A. Determining appropriate recognition criteria

B. Estimating the fair value of variable considerations

C. Identifying and allocating revenue to each performance obligation

D. Monitoring and reassessing estimates over time

1. Matching with A:

Option:

2. Matching with B:

Option:

3. Matching with C:

Option:

4. Matching with D:

Option:

Options:

A) Determining appropriate recognition criteria

B) Estimating the fair value of variable considerations

C) Identifying and allocating revenue to each performance obligation

D) Monitoring and reassessing estimates over time

Choose the correct combination:

1. A-B, B-C, C-D, D-A

2. A-C, B-D, C-A, D-B

3. A-D, B-C, C-A, D-B

4. A-B, B-D, C-A, D-C