Approval by the Board of IAS 38 issued in March 2004
International Accounting Standard 38
Intangible Assets (as revised in 2004) was approved
for issue by thirteen of the fourteen members of the International Accounting Standards
Board. Professor Whittington dissented. His dissenting opinion
is set out after the Basis
for Conclusions.
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
IAS 38
A1470
©
IFRS Foundation