In the October 2002 issue Share-based payment - an exposure draft in November Changes proposed to accounting for business combinations, goodwill and intangible assets ASB publishes paper on accounting for liabilities Page 1 The Improvements Continue Page 2 News from EFRAG Page 3 Updating the EU accounting directives Page 4 Insurance Accounting Page 5 Share-based Payment Page 6 Business Combinations Page 7 Performance Reporting Page 8 Update on current projects Page 9 Committee on Accounting for Smaller Entities (CASE) Page 10 Public Sector and Not-for-profit Committee Page 11 Appointments Page 12 Liabilities   FURTHER INFORMATION For further information on any of these topics please contact Charles Bridge at Holborn Hall. Email  c.bridge@asb.org.uk at Holborn Hall. The Board’s Publications Copies of the Board’s publications described within may, except where otherwise stated, be obtained from ASB Publications 145 London Road Kingston upon Thames KT2 6BR Tel: +44(0) 20 8247 1264 Fax: +44(0) 20 8247 1124 Accounting Standards Board Holborn Hall 100 Gray's Inn Road London WC1X 8AL Telephone +44(0) 20 7611 9700 Fax +44 (0) 20 7404 4497