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00 Status05 Overview and Background15 Scope and Scope Exceptions20 Glossary25 Recognition50 Disclosure55 Implementation Guidance and Illustrations65 Transition and Open Effective Date InformationS00 StatusS15 Scope and Scope ExceptionsS20 GlossaryS25 RecognitionS99 SEC MaterialsDeloitte Q&As
00 Status05 Overview and Background15 Scope and Scope Exceptions20 Glossary25 Recognition50 Disclosure55 Implementation Guidance and Illustrations65 Transition and Open Effective Date InformationS00 StatusS15 Scope and Scope ExceptionsS20 GlossaryS25 RecognitionS99 SEC MaterialsDeloitte Q&As