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00 Status05 Background10 Objectives15 Scope20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement45 Other Presentation50 Disclosure55 Implementation 60 Relationships65 Transition75 XBRL ElementsS00 StatusS15 ScopeS25 RecognitionS30 Initial MeasurementS45 Other PresentationS50 DisclosureS55 Implementation S60 RelationshipsS75 XBRL ElementsS99 SEC MaterialsDeloitte GuidanceA Roadmap to Accounting for Share-Based Payment Awards
00 Status05 Background10 Objectives15 Scope20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement45 Other Presentation50 Disclosure55 Implementation 60 Relationships65 Transition75 XBRL ElementsS00 StatusS15 ScopeS25 RecognitionS30 Initial MeasurementS45 Other PresentationS50 DisclosureS55 Implementation S60 RelationshipsS75 XBRL ElementsS99 SEC MaterialsDeloitte GuidanceA Roadmap to Accounting for Share-Based Payment Awards