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Version date: 10 February 2017 - onwards

Approval by the Board of IAS 28 issued in December 2003

International Accounting Standard 28 Investments in Associates (as revised in 2003) was 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

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