International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards (as revised in 2008) was approved for issue by the thirteen members of the International Accounting Standards Board. [Professor Barth and Mr Danjou dissented from Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Amendments to IFRS 1 and IAS 27) issued in May 2008. Their dissenting opinions are set out after the Basis for Conclusions on IAS 27.]
Sir David Tweedie Chairman
Thomas E Jones Vice-Chairman
Mary E Barth
Stephen Cooper
Philippe Danjou
Jan Engström
Robert P Garnett
Gilbert Gélard
James J Leisenring
Warren J McGregor
John T Smith
Tatsumi Yamada
Wei-Guo Zhang