June 2014 IASB meeting notes — Part 2
22 Jun, 2014
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.
Click through for direct access to the notes:
Wednesday, 18 June 2014
- Leases
- Subleases
- Lessee balance sheet presentation
- Cash flow presentation
- Annual improvements (cycle 2012-2014)
- IFRS IC issues
- Business combinations under common control
Thursday, 19 June 2014
You can also access the preliminary and unofficial notes taken by Deloitte observers for the entire meeting. Notes from the remaining sessions will be posted in due course.
