IFRS 16 Leases was approved for issue by thirteen of the fourteen members of the International Accounting Standards Board. Mr Zhang dissented. His dissenting opinion is set out after the Basis for Conclusions.
Hans Hoogervorst Chairman
Ian Mackintosh Vice-Chairman
Stephen Cooper
Philippe Danjou
Martin Edelmann
Patrick Finnegan
Gary Kabureck
Suzanne Lloyd
Amaro Luiz de Oliveira Gomes
Takatsugu Ochi
Darrel Scott
Chungwoo Suh
Mary Tokar
Wei-Guo Zhang