ON $3)$ Briefly, state the third and the fourth steps in the revenue recognition process under IFRS. STEP $3)$ SPEP $4)14)$ TRUE $/$ FALSE The new IFS standard $-$ IFRS $15-$ Revenue from Contracts with Customers, adop an earnings approach to revenue recognition. $15)$ TRUE $/$ FALSE The new IFRS standard $-$ IFRS $15-$ Revenue from Contracts with Customers, ado an earned and realized approach to revenue recognition. $16)$ TRUE $/$ FALSE Your enthusiasm and vigour to learn all topics in this course is surpassed on by your satisfaction and understanding of topics presented in this course an eagerness to continue on in ACC $428,$ and$/$or$,$ planet earth is the third plane from the sun. $*$