International Financial Reporting Standard 4 Insurance Contracts was approved for issue by eight of the fourteen members of the International Accounting Standards Board. Professor Barth and Messrs Garnett, Gélard, Leisenring, Smith and Yamada dissented. Their dissenting opinions are set out after the Basis for Conclusions on IFRS 4.

Sir David Tweedie                                                        Chairman

Thomas E Jones                                                          Vice-Chairman

Mary E Barth

Hans-Georg Bruns

Anthony T Cope

Robert P Garnett

Gilbert Gélard

James J Leisenring

Warren J McGregor

Patricia L O’Malley

Harry K Schmid

John T Smith

Geoffrey Whittington

Tatsumi Yamada