IASB May 2006 meeting agenda

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12 May 2006

The International Accounting Standards Board will hold its May 2006 Board meeting at its offices in London on Tuesday through Friday 23-26 May 2006. Presented below is the preliminary agenda for the meeting. 23-26 May 2006, London Tuesday 23 May 2006 (afternoon only) Service Concession Arrangements [Education Session] - to update the Board on IFRIC's deliberations Wednesday 24 May 2006 Insurance Contracts - Phase 2 Universal life contracts, unit-linked and index-linked payments and credit characteristics of insurance Reinsurance Salvage rights and subrogation rights Insurance contracts acquired in business combinations or portfolio transfers Changes in insurance liabilities Overview of FASB projects on risk transfer, life settlements, and financial guarantees Participation features Long-term savings contracts Pensions Agenda Proposal: Related Party Disclosures - proposal to amend IAS 24 for: Exclusion of state-owned entities from disclosing related party transactions with other state owned entities. Transactions between associates and subsidiaries of the same entity IFRIC Update Thursday 25 May 2006 Accounting Standards for Small and Medium-sized Entities - review of a revised draft ED Fair Value Measurement - FASB draft Standard Business Combinations II Amendment to IFRS 1: Cost of a subsidiary in the separate financial statements of a parent on first-time adoption.

Proposed amendment would provide relief from the requirement to restate cost in accordance with IAS 27 on first time adoption. Friday 26 May 2006 (morning only)

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