| Dates | Number of Board Members | Votes needed for an IAS/IFRS |
| International Accounting Standards Committee |
| June 1973 - June 1978 | 9 | 7 |
| July 1978 - December 1982 | 11 | 9 |
| January 1983 - December 1983 | 12 | 9 |
| January 1984 - December 1985 | 13 | 10 |
| January 1986 - June 1995 | 14 | 11 |
| July 1995 - December 1995 | 15 | 12 |
| January 1996 - March 2001 | 16 | 12 |
| International Accounting Standards Board |
| April 2001 - June 2005 | 14 | 8 |
| July 2005 - | 14 | 9 |