International Financial Reporting Standard 8 Operating Segments was approved for issue by eleven of the thirteen members of the International Accounting Standards Board. Messrs Gélard and Leisenring dissented. Their dissenting opinions are set out after the Basis for Conclusions.
Sir David Tweedie Chairman
Thomas E Jones Vice-Chairman
Mary E Barth
Hans-Georg Bruns
Anthony T Cope
Jan Engström
Robert P Garnett
Gilbert Gélard
James J Leisenring
Warren J McGregor
Patricia L O’Malley
John T Smith
Tatsumi Yamada