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00 Status05 Background10 Objectives15 Scope20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement45 Other Presentation50 Disclosure55 Implementation 60 Relationships65 Transition75 XBRL ElementsS00 StatusS55 Implementation S75 XBRL ElementsS99 SEC MaterialsA Roadmap to the Presentation and Disclosure of Earnings per Share
00 Status05 Background10 Objectives15 Scope20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement45 Other Presentation50 Disclosure55 Implementation 60 Relationships65 Transition75 XBRL ElementsS00 StatusS55 Implementation S75 XBRL ElementsS99 SEC MaterialsA Roadmap to the Presentation and Disclosure of Earnings per Share