Okay so I need help Identifying the reporting issues in this case with references to the conceptual framework pyramid, such as revenue recognition, full disclosure, historical cost, etc.

So this gym offers one year memberships.
Members can use any of the facilities but must pay a separate fee to use the court.
If members are unsatisfied they receive a refund for the remaining portion of their unused memberships.
Member fees are due at the beginning of the year
Can also finance membership over the year at 12%

Some customers want to only take an aerobic class but want to still pay the membership fee.
Gym starts selling coupon books for these classes. Each book has 25 coupons that can be redeemed for the aerobic at any time within the year. An unused coupons after the one year period are no longer valid.

Gym decides to sell rowing machines online. Customers have to make a 20% down payment when placing the order and its delivered 60 days after the order has been placed. The machines are sold with a two year guarantee. Expected costs for the machines under the guarantee to be 5% of sales.

So yeah any help would be greatly appreciated. I Know there's a lot of issues with revenue recognition but I can't really see anything beyond that. Please help. No calculation are needed for this assignment I just need to know items from the conceptual framework applies here. So far I have revenue recognition, matching principle, and periodicity. If there are anymore, can u please point them out. Thank you