Which of the following is not one of the revenue recognition principles agreed upon by IFRS and US GAAP?

a.

Identify the contract(s) with a customer

b.

Recognize revenue when (or as) the entity satisfies a performance obligation

c.

Allocate the transaction price to the performance obligations within the contract

d.

Identify the separate or distinct performance obligations in the contract

e.

Determine the transaction price

f.

All of these are part of the revenue recognition principles agreed upon by IFRS and US GAAP