These Amendments to International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards and International Financial Reporting Standard 6 Exploration for and Evaluation of Mineral Resources were approved for issue by the fourteen members of the International Accounting Standards Board.

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

Geoffrey Whittington

Tatsumi Yamada