Lease Liability in a Sale and Leaseback, which amends IFRS 16 Leases, was approved for issue by nine of ten members of the International Accounting Standards Board (IASB). Mr Anderson dissented. His dissenting opinion is set out after the Basis for Conclusions.
Andreas Barckow Chair
Nick Anderson
Tadeu Cendon
Zach Gast
Jianqiao Lu
Bruce Mackenzie
Bertrand Perrin
Rika Suzuki
Ann Tarca
Mary Tokar