The amendments to International Accounting Standard 27 Consolidated and Separate Financial Statements in 2008 were approved for issue by nine of the fourteen members of the International Accounting Standards Board. Messrs Danjou, Engström, Garnett, Gélard and Yamada dissented. Their dissenting opinions are set out after the previous Board approvals.
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