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00 Status05 Overview and Background10 Objectives15 Scope and Scope Exceptions20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement45 Other Presentation Matters50 Disclosure55 Implementation Guidance and Illustrations60 Relationships65 Transition and Open Effective Date InformationS00 StatusS15 Scope and Scope ExceptionsS25 RecognitionS30 Initial MeasurementS45 Other Presentation MattersS50 DisclosureS55 Implementation Guidance and IllustrationsS60 RelationshipsS99 SEC MaterialsDeloitte's Roadmap: Share-Based Payment Awards
00 Status05 Overview and Background10 Objectives15 Scope and Scope Exceptions20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement45 Other Presentation Matters50 Disclosure55 Implementation Guidance and Illustrations60 Relationships65 Transition and Open Effective Date InformationS00 StatusS15 Scope and Scope ExceptionsS25 RecognitionS30 Initial MeasurementS45 Other Presentation MattersS50 DisclosureS55 Implementation Guidance and IllustrationsS60 RelationshipsS99 SEC MaterialsDeloitte's Roadmap: Share-Based Payment Awards