International Accounting Standard 19 Employee Benefits (as amended in 2011) was approved for issue by thirteen of the fifteen members of the International Accounting Standards Board. Messrs Engström and Yamada dissented. Their dissenting opinions are set out after the Basis for Conclusions.
Sir David Tweedie Chairman
Stephen Cooper
Philippe Danjou
Jan Engström
Patrick Finnegan
Amaro Luiz de Oliveira Gomes
Prabhakar Kalavacherla
Elke König
Patricia McConnell
Warren J McGregor
Paul Pacter
Darrel Scott
John T Smith
Tatsumi Yamada
Wei-Guo Zhang