Chapter 1 1-1 Revenue Recognition -The Need for Change 1-1 Chapter 2 2-1 Identifying The Contract With a Customer 2-1 Chapter 3 3-1 Identifying The Performance Obligations in the Contract 3-1 Chapter 4 4-1 Determining the Transaction Price 4-1 Chapter 5 5-1 Allocating the Transaction Price to the Performance Obligations in the Contract 5-1 Chapter 6 6-1 Recognizing Revenue When a Performance Obligation Has been Satisfied 6-1 Chapter 7 7-1 Special Considerations Under FASB ASC 606 7-1 Chapter 8 8-1 Presentation and Disclosure Requirements Under FASB ASC 606 8-1 Chapter 9 9-1 Transition Guidance and Available Resources 9-1 Appendix A Chapter 9, A-1 Revenue Recognition Task Force Status of Implementation Issues Chapter 9, A-1 Chapter 10 10-1 A Comparison between IFRS and US GAAP 10-1 Glossary Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 2 Chapter 3 Solutions 6 Chapter 4 Solutions 9 Chapter 5 Solutions 14 Chapter 6 Solutions 17 Chapter 7 Solutions 21 Chapter 8 Solutions 23 Chapter 9 Solutions 25 Chapter 10 Solutions 27.