International Financial Reporting Standard 3 Business Combinations (as revised in 2008) was approved for issue by eleven of the fourteen members of the International Accounting Standards Board. Professor Barth and Messrs Garnett and Smith 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
Philippe Danjou
Jan Engström
Robert P Garnett
Gilbert Gélard
James J Leisenring
Warren J McGregor
Patricia L O’Malley
John T Smith
Tatsumi Yamada