The IASB’s meeting was being held on 17–19 June 2014, some of it a joint meeting with the FASB. We have posted Deloitte observer notes from the sessions on Wednesday covering leases (joint), annual improvements (2012-2014 cycle), IFRS IC issues, and business combinations under common control as well as Thursday’s session on discount rates. The remaining notes on the conceptual framework will follow in due course.