02 Apr 2006

We have updated the following IASB agenda project pages to reflect the discussions and decisions at the Board's March 2006 meeting: Accounting Standards for Small and Medium-sized Entities Business Combinations Phase II Conceptual Framework - Definition of Reporting Entity Consolidations including Special Purpose Entities Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets IFRS 1 Amendment Relating to Cost of Subsidiaries in Separate Financial Statements of a Parent Insurance Contracts Phase II Joint Ventures Leases Performance Reporting Revenue Recognition Short-term Convergence: Borrowing Costs .