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00 Status05 Overview and Background15 Scope and Scope Exceptions20 Glossary25 Recognition30 Initial Measurement45 Other Presentation Matters50 Disclosure55 Implementation Guidance and Illustrations60 RelationshipsS00 StatusS30 Initial MeasurementS99 SEC MaterialsDeloitte Q&As
00 Status05 Overview and Background15 Scope and Scope Exceptions20 Glossary25 Recognition30 Initial Measurement45 Other Presentation Matters50 Disclosure55 Implementation Guidance and Illustrations60 RelationshipsS00 StatusS30 Initial MeasurementS99 SEC MaterialsDeloitte Q&As