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00 Status05 Background10 Objectives15 Scope20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement40 Derecognition45 Other Presentation50 Disclosure55 Implementation 65 Transition75 XBRL ElementsS25 RecognitionS99 SEC MaterialsDeloitte Q&AsA Roadmap to the Issuer’s Accounting for Convertible Debt
00 Status05 Background10 Objectives15 Scope20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement40 Derecognition45 Other Presentation50 Disclosure55 Implementation 65 Transition75 XBRL ElementsS25 RecognitionS99 SEC MaterialsDeloitte Q&AsA Roadmap to the Issuer’s Accounting for Convertible Debt