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00 Status05 Overview and Background15 Scope and Scope Exceptions20 Glossary25 Recognition35 Subsequent Measurement45 Other Presentation Matters50 Disclosure60 RelationshipsS00 StatusS25 RecognitionS30 Initial MeasurementS35 Subsequent MeasurementS45 Other Presentation MattersS50 DisclosureS99 SEC MaterialsDeloitte Guidance
00 Status05 Overview and Background15 Scope and Scope Exceptions20 Glossary25 Recognition35 Subsequent Measurement45 Other Presentation Matters50 Disclosure60 RelationshipsS00 StatusS25 RecognitionS30 Initial MeasurementS35 Subsequent MeasurementS45 Other Presentation MattersS50 DisclosureS99 SEC MaterialsDeloitte Guidance