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00 Status05 Overview and Background15 Scope and Scope Exceptions20 Glossary25 Recognition35 Subsequent Measurement40 Derecognition45 Other Presentation Matters50 Disclosure55 Implementation Guidance and Illustrations65 Transition and Open Effective Date Information75 XBRL Elements
00 Status05 Overview and Background15 Scope and Scope Exceptions20 Glossary25 Recognition35 Subsequent Measurement40 Derecognition45 Other Presentation Matters50 Disclosure55 Implementation Guidance and Illustrations65 Transition and Open Effective Date Information75 XBRL Elements