Covid-19-Related Rent Concessions beyond 30 June 2021, which amended IFRS 16, was approved for issue by 11 of 13 members of the International Accounting Standards Board. Messrs Anderson and Gast dissented. Their dissenting opinion is set out after the Basis for Conclusions.
Hans Hoogervorst Chairman
Suzanne Lloyd Vice-Chair
Nick Anderson
Tadeu Cendon
Martin Edelmann
Françoise Flores
Zachary Gast
Jianqiao Lu
Bruce Mackenzie
Thomas Scott
Rika Suzuki
Ann Tarca
Mary Tokar