Final answer:
The false statement concerning the identification of separate performance obligations is option d, none of the above.
Step-by-step explanation:
The false statement concerning the identification of separate performance obligations is option d. none of the above.
It is important to correctly identify separate performance obligations in revenue recognition. Option a is incorrect because individual performance can be evaluated, and option b is incorrect because the task may not always be easy.
Therefore, the correct answer is option d, none of the above.