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00 Status05 Overview and Background15 Scope and Scope Exceptions20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement40 Derecognition45 Other Presentation Matters50 Disclosure55 Implementation Guidance and Illustrations60 Relationships65 Transition and Open Effective Date InformationS00 StatusS35 Subsequent MeasurementS45 Other Presentation MattersS50 DisclosureS55 Implementation Guidance and IllustrationsS99 SEC MaterialsDeloitte Guidance
00 Status05 Overview and Background15 Scope and Scope Exceptions20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement40 Derecognition45 Other Presentation Matters50 Disclosure55 Implementation Guidance and Illustrations60 Relationships65 Transition and Open Effective Date InformationS00 StatusS35 Subsequent MeasurementS45 Other Presentation MattersS50 DisclosureS55 Implementation Guidance and IllustrationsS99 SEC MaterialsDeloitte Guidance