1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 10: Consolidated Financial Statements
  2. IFRS 10: Basis for Conclusions
  3. Appendices
  4. Appendix - Previous Board approvals and dissenting opinions
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Appendix - Previous Board approvals and dissenting opinions

Comparing proposed amendment...
Approval by the Board of IAS 27 issued in December 2003
Approval by the Board of amendments to IAS 27 issued in January 2008
Dissenting opinions
Dissent of Philippe Danjou, Jan Engström, Robert P Garnett, Gilbert Gélard and Tatsumi Yamada from the amendments to IAS 27 issued in January 2008 on the accounting for non-controlling interests and the loss of control of a subsidiary
Dissenting Opinions from Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28) as issued in September 2014
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