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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 Illustrations65 Transition and Open Effective Date InformationS00 StatusS15 ScopeS25 RecognitionS30 Initial MeasurementS45 Other PresentationS50 DisclosureS99 SEC MaterialsDeloitte Guidance
00 Status05 Overview and Background10 Objectives15 Scope and Scope Exceptions20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement45 Other Presentation Matters50 Disclosure55 Implementation Guidance and Illustrations65 Transition and Open Effective Date InformationS00 StatusS15 ScopeS25 RecognitionS30 Initial MeasurementS45 Other PresentationS50 DisclosureS99 SEC MaterialsDeloitte Guidance