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00 Status05 Overview and Background15 Scope and Scope Exceptions20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement50 Disclosure55 Implementation Guidance and Illustrations60 Relationships65 Transition and Open Effective Date InformationDeloitte's Roadmap: Fair Value Measurements and Disclosures (Including the Fair Value Option)
00 Status05 Overview and Background15 Scope and Scope Exceptions20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement50 Disclosure55 Implementation Guidance and Illustrations60 Relationships65 Transition and Open Effective Date InformationDeloitte's Roadmap: Fair Value Measurements and Disclosures (Including the Fair Value Option)