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Approval by the Board of IFRS 5 issued in March 2004

Approval by the Board of IFRS 5 issued in March 2004 International Financial Reporting Standard 5 Non-current Assets Held for Sale and Discontinued Operations was approved for issue by twelve of the fourteen members of the International Accounting Standards Board. Messrs Cope and Schmid dissented. Their dissenting opinions are set out after the Basis for Conclusions on IFRS 5.

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

Comparing proposed amendment...