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00 Status05 Overview and Background10 Objectives15 Scope and Scope Exceptions20 Glossary30 Initial Measurement35 Subsequent Measurement45 Other Presentation Matters50 Disclosure55 Implementation Guidance and Illustrations65 Transition and Open Effective Date InformationS00 StatusS35 Subsequent MeasurementS45 Other Presentation MattersS50 DisclosureS55 Implementation Guidance and IllustrationsS99 SEC MaterialsDeloitte Guidance
00 Status05 Overview and Background10 Objectives15 Scope and Scope Exceptions20 Glossary30 Initial Measurement35 Subsequent Measurement45 Other Presentation Matters50 Disclosure55 Implementation Guidance and Illustrations65 Transition and Open Effective Date InformationS00 StatusS35 Subsequent MeasurementS45 Other Presentation MattersS50 DisclosureS55 Implementation Guidance and IllustrationsS99 SEC MaterialsDeloitte Guidance