Which of the Following Is Not a Step Pertaining to the Revenue

Multiple Choice

Which of the following is not a step pertaining to the revenue recognition principle beginning in year 2018,for more complex customer contracts,according to both U.S.GAAP and to International Financial Reporting Standards (IFRS) ?

A) Determine the transaction price.
B) Identify the performance obligations.
C) Identify the contract between the company and its supplier of goods
D) Allocate the transaction price to the performance obligations.