the Appendices to IAS 33, Earnings Per Share, which are new or substantially revised. Basis for Conclusions 16. This section presents the basis for the Board’s conclusions on major issues. The Basis for Conclusions presents views considered by the Board, including some supported by a minority of Board members who, heless, support the publication of the Exposure Draft for an individual Standard. Alternative views 17. The alternative views included in an appendix after the Basis for Conclusions reflect the views of Board members who voted against the publication of the Exposure Draft of that individual Standard. Those Board members concluded that the proposed revised text for that Standard, taken as a whole, should not be issued in its present form. The IASB does not allow partial dissents.
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